2020 (10) TMI 874

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....ngh Sidhu, Addl. CIT ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 20.10.2011 of the Commissioner of Income Tax (Appeals), Shimla [hereinafter referred to as 'CIT(A)'] agitating the addition of Rs. 1 lac made into the income of the assessee by the Assessing Officer, as unexplained deposit , into the account of the ass....

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....the assessee. 3. Being aggrieved by the said order, the assessee preferred appeal before the Ld. CIT(A). The Ld. CIT(A) vide impugned order dismissed the appeal of appellant-assessee observing that the wife of the assessee namely Smt. Pratima had also received an amount of Rs. 60,000/- as gift from her daughter Dr. Richa Thakur. He observed that under normal circumstances the father do not acce....

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..... The fact that the daughter of the assessee Dr. Richa Thakur has been settled at USA and that the amount of Rs. 1 lac received through cheque by the assessee from his daughter are already on the record and have not been controverted or denied by the Revenue. Under the circumstances, the evidences furnished by the appellant do not constitute additional evidence. Though, a request has been made to ....

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....count of the daughter of the assessee. It has also not been disputed that the daughter of the assessee namely Dr. Richa has been set t led at USA, therefore, the assessee could not produce her before the Assessing Officer. The assessee has further explained the source of the donor also that the said amount was received by his daughter from her mother-in-law on account of accident claim of her form....