TaxTMI 
TaxTMI 
2011 (9) TMI 537
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....e Assessing Officer ['AO' for short]. Consequence thereupon the case was again fixed for hearing. It was noted by the AO that the assessee had received total gifts of Rs. 3,00,000/- from three persons, viz., Malchand C Jat, Bhanupratap B Sarswa and Bhanwarlal B Ojha, of Rs. 1,00,000/- each. The assessee's main contention was that their PAN Cards, Bank Passbooks, Acknowledgements of returns along with declaration of deed of gift were filed before the Revenue authorities, therefore, the gifts were genuine. On the other hand, the Revenue Department had asked the assessee to produce those donors. Those donors could not be produced though a number of opportunities were granted to the assessee. Even in the second round of assessment proceedings those donors were not produced as per the following observations:- "8.1 In fact, the onus casted upon in the Revenue by the Hon'ble I.T.A.T. is fully discharged by conducting proper spot inquiries in cases of three donors by the Assessing Officer. None of the donors were found at the addresses given in returns of income or PAN cards. Further, it is established on the basis of the statement of the actual occupier of the concerned premises that no ....
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....o seen that assessing officer asked assessee to give details relating to new address of donors during the course of fresh assessment proceedings but however, assessee did not make any compliance. In view of such facts, it is not possible to make proper verification of gifts received by assessee. Although, assessee has filed various details as mentioned above yet it is not possible to fully verify the genuineness and creditworthiness of donors & thus, addition made by assessing officer is confirmed." This order of Ld. CIT(A) in now challenged before us. 4. From the side of the assessee, the learned AR Mr. Hardik Vora appeared and his main contention was that the Tribunal has observed that the Revenue should not shirk its responsibility for establishing physical presence especially when allotted PAN. Therefore, onus was on the Revenue to establish the whereabouts of the donors, Ld. A.R. has contested. The learned AR has also quoted that the Tribunal had made an observation that the want of addresses was a mystery. The learned AR has contested that the AO was under a strict obligation to follow the directions of the Tribunal. The AO was expected to first examine the revenue records ....
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....t proper to reproduce some of the relevant observations of the respected Coordinate Bench as follows:- "11 Coming to the present case, it is revealed that the assessee, to discharge the onus put on him has furnished the gift-deeds duly confirming factum of gift executed by all the three donors, their PANs in support of the fact that all the three donors were existing income-tax payers, copies of acknowledgements, for all the donors for furnished their returns of income for Asst Year 2002-03 and copies of capital account and balance sheets of all the three donors for the Financial Year 2001-02 duly showing the factum of gifts given to the assessee and also the financial position of the donors. 12. In view of above facts, it would have been very easy for us to accept the assessee's case that the gifts were genuine and donors were in a capacity to make the gifts, but the Revenue Authorities having not been able to examine any of these donors and that too for want of their correct addresses, it is not possible to accept the assessee's version. We are, further, of the opinion, that when all the donors are existing assessees and have furnished their returns of income for Asst. Year 200....
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....ersonal inspection it was found that the addresses given to the Revenue Department as per Income-tax returns filed or as per the addresses given for allotment of PAN cards were bogus. In any case, admitted factual position is that the donors were not produced by the assessee before the AO. This preliminary onus of production of donors for verification of genuineness of the gift was admittedly not discharged by the assessee. However, attempts were made from the side of the Revenue to trace them. Indeed, it is next too impossible to catch hold a person for income-tax proceedings if he is not available at the address provided to the Revenue Authorities. Rather, it was the duty of the assessee to inform the correct addresses of the donors. It was also primary onus of the assessee to produce the donors in support of the documentary evidences filed before the AO. Merely filing gift-deeds, PAN Cards, Income-tax returns, Acknowledgements, etc. did not by itself discharge the assessee from the preliminary burden to establish the genuineness of the gifts. It is a universal fact that occurrence of gift is a very personal matter and therefore it is expected from the donee, i.e., the assessee t....