2023 (8) TMI 1418

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.... This is not the first round of litigation as in first round when the addition was made the CIT(A) deleted the addition and the revenue preferred an appeal before this Tribunal and this Tribunal in ITA No.316/Del/2012 restored the issue back to the files of the AO to decide the same in accordance with law. 4. In the fresh assessment proceedings the AR of the assessee furnished a copy of will which was different from what was filed in the first round of litigation. The AO questioned the genuineness of the will, the assessee replied as under : - 5. The assessee was further asked to explain the delay in sending the money to Delhi and why there were deposits in amounts less than Rs. 50,000/-. In so far as the first querry is concerned the....

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....t the brother of the assessee kept such a huge amount at Meghalaya since 1989 till 2006. It is also not understandable nor it has been proved before any authority including us as to how such a huge amount travelled in cash from Meghalaya to Delhi. The logic behind deposit of cash of Rs. 49,000/- each time in the bank account is also not justified. To sum up the factual matrix is not commensurate with the human probability. On such unbelievable facts the additions cannot be deleted merely on technical ground that the AO mentioned section 68 instead of section 69 of the Act. The peculiar facts of the case discussed here in above do not justify any relief on this count. 11. We find no reason to interfere with the findings of the CIT(A). The....

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....on. You may, therefore, please go through the papers as filed and should you need any clarification please feel free to ask us." Document 2 "So far as the first question is concerned it is submitted that the assessee hails from the North-Eastern part of India and belongs to the 'Khasi' Tribe. The system of inheritance in the family of the assessee is Mawlai which is matriarchal. The assessee inherited land from her well to do mother and being the only issue to her parents, the entire land holdings of her mother fell to the assessee's share. The assessee's mother being the owner of land entrusted in 1988 the sale of such land to her nephew - Sri K.F. Rangad who himself was a high official in the Industries departmen....