2019 (9) TMI 401

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.... ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the order of ld.CIT(A), Kota dated 13/04/2018 for the A.Y. 2012-13 in the matter of order passed U/s 143(3) of the Income Tax Act, 1961 (in short, the Act). Following grounds have been taken by the assessee: "1. That the ld. CIT(A), on the facts and in the circumstances of the case and in law, has erred i....

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....ee by observing as under: (i) The gift has been made in cash. (ii) The gift is shown to have been received on 31.05.2011 but in the Gift Deed, the date is mentioned as 28.09.2011. (iii) The annual income of the donor was only Rs. 2,49,712. (iv) The donor was not produced before the AO for examination. 3. By the impugned order, the ld. CIT(A) confirmed the act....

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.... oversight, this very date was mentioned as the date of gift in the Gift Declaration. The assessee also furnished a duly sworn and affirmed Affidavit, dated 04.02.2015, to this effect. An Affidavit is an important piece of evidence to prove or to disprove a fact which cannot be proved or disproved by documentary evidence. The Affidavit too has been summarily rejected by the AO. 6. It is held in....

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.... However, due to poor health, she could not appear before the A.O. Mere non-appearance before the A.O. could not be made reason to disbelieve the genuineness of gift when other documentary evidences so filed support the fact of gift. From the record we found that the confirmation from the donor, copy of acknowledgment of return of income and computation of income were submitted to the ld. AO durin....