2015 (9) TMI 1117

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....ttal, J. 1. The assessee-appellant has filed this appeal under Section 260A of the Income Tax Act, 1961 (in short, "the Act") against the order dated 28.8.2014, Annexure A.3 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh in ITA No.953/CHD/2011 for the assessment year 2007-08, claiming following substantial questions of law:- "i) Whether the learne....

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....acs and Rs. 1,75,000/- were added as income which were received as NRI gifts from the appellant's sister. The Assessing Officer treated the said amounts as unexplained income vide order dated 4.12.2009, Annexure A.1, as they were not duly supported by relevant documents. Aggrieved by the order, the assessee filed appeal before the Commissioner of Income Tax (Appeals) Panchkula. A copy of the i....

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....Tribunal vide order dated 28.8.2014, Annexure A.3 partly allowed the appeal and admitted all the additional evidence except the gift deed. The addition of Rs. 1,75,000/- was confirmed. Hence the instant appeal by the assesseeappellant. 3. We have heard learned counsel for the parties. 4. Learned counsel for the assessee-appellant submitted that the application for additional evidence in the ....

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....the parties we find that there was another entry of Rs. 1,75,000/- for which no details were filed and Assessing Officer made addition on account of the same. On appeal before CIT(A), it was stated that this amount was received from the sister of the assessee as gift. However, learned CIT(A) rejected the explanation because no confirmation was filed. 21. Before us learned counsel for the assessee ....