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ITO Ward 41(1) New Delhi Vs. Azhar Ali Khan 95, Johri Farm Noor Nagar Extn.,Okhla New Delhi
June, 09th 2015
                 IN THE INCOME TAX APPELLATE TRIBUNAL
                        DELHI BENCH `A', NEW DELHI

              BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER
                                   &
                 SHRI A.T.VARKEY, JUDICIAL MEMBER

                          ITA No. 4518/Del/2013
                          Assessment Year: 2006-07

ITO                      Vs.       Azhar Ali Khan
Ward ­ 41(1)                       95, Johri Farm
                                   Noor Nagar Extn., Okhla
New Delhi                          New Delhi
                                   ADNPK6765C
(Appellant)                        (Respondent)

                  C.O. No. 402Del/2013
                (IN ITA No. 4518/Del/2013)


Azhar Ali Khan          Vs.                        ITO
95, Johri Farm                                     Ward ­ 41(1)
Noor Nagar Extn., Okhla
New Delhi                                           New Delhi
ADNPK6765C
 (Appellant )                                        (Respondent)



                Appellant by : Shri B.R.R.Kumar, Sr. D.R.
                 Respondent by : Shri K.Sampath, Adv.

              Date of Hearing : 22.04.2015
              Date of Pronouncement : 05.06.2015


                                   ORDER
         .                             2           ITA No. 4518/Del/2013
                                                    C.O. No. 402/Del/2013

Per N.K.Saini, A.M :

These cross appeals by the department and the assessee are directed

against the order dated 02/05/2013 of CIT(A) ­ XXX, New Delhi.

2.   In the appeal of the department in ITA No. 4518/Del/2013. Only

effective ground has been raised in this appeal read as under :-

             "On the facts and in the circumstances of the case and
             in law the ld. CIT(A) has erred in :
                 "Deleting the following additions of Rs. 39,00,000/-
             on estimate basis by ignoring the evidence given by the
             assessee before the women cell, police Authorities and
             statement of claims that he has spent Rs. 51 lakhs on
             account of marriage of his daughter."

3.   In the cross objection no. 402/Del./2013 the assessee has raised the

following ground:-

        "On the facts and in the circumstances of the case the CIT(A)
      erred in sustaining an addition of Rs. 1 lakh in the assessed
      income which being arbitrary and superfluous must be deleted."


4.      From the above grounds it would be clear that the only issue

agitated by both the parties relates to the deletion / sustenance of the

addition made by the AO on account of expenses relating to marriage of

the daughter of the assessee.

5.    Facts of the case in brief are that the AO received Tax Evasion

Petition (TEP) along with list of expenditure incurred by the assessee on

the marriage of his daughter held in November 2005. Since there was

evidence in the shape of statement given by the assessee and his
          .                            3           ITA No. 4518/Del/2013
                                                    C.O. No. 402/Del/2013

daughter before the Women Cell, Delhi Police wherein expenditure

incurred on the occasion of marriage was mentioned at Rs. 50, 62,370/-.

Therefore the AO after recording the reasons reopened the assessment

and issued notice u/s 148 of the Income Tax Act, 1961 (hereinafter

referred as the Act).     In response to the said notice, the assessee

submitted that the return of income already filed on 2.9.2009 may be

treated as filed in response to the notice u/s 148 of the Act.

6.    The AO during the course of assessment proceedings asked the

assessee to file various details including details of amounts spent on the

marriage of his daughter along with source of funds. The assessee vide

letter dated 31.10.2011 submitted as under :-

        "That the assessee had done marriage of his daughter
     Mohsina Khan in November, 2005 but her relations with her
     husband and in-laws got with Crime Branch and his daughter
     gave list of articles given at the time of marriage along with
     jewellery etc. Being her father, the assessee had to join her in
     her fight and in anguish gave list of items given, expenditure
     incurred on marriage etc. This was stated by him of an amount
     of Rs. 51 lakhs. This was manipulated inflated one as guided by
     the lawyers. The assessee being govt. servant had no capacity
     to spend that much. The marriage was solemnized at Shehnai
     Banquet Hall, Asif Ali Road, N. Delhi. The marriage was
     attended by 200 persons and was a simple occasions. An
     amount of Rs. 60 to 70,000/- was spent on the function. The
     assessee gave gold jewellery weighing 20 to 22 tolas to her and
     in laws. The said jewellery was purchased by him much earlier
     from time to time as and when he saved money from his salary.
     Copies of some of the receipts/bills of jewellery purchased are
     enclosed herewith. When, the criminal proceedings start, one
     has to go as per the advice of the lawyers and when the
     situation goes to the extent of separation, as a natural human
     being and a father of a daughter whose life was ruined by her in
          .                             4          ITA No. 4518/Del/2013
                                                    C.O. No. 402/Del/2013

     laws, one wants to give trouble to other party also and in that
     feeling the said list was prepared as suggested by the counsel
     and submitted."


     7.   The AO again asked the assessee to show cause and explain

 the source of real expenditure incurred during the marriage of his

 daughter and to explain whether any revised estimate had been

 produced before the crime branch or any authority. The AO also asked

 the assessee to give a real estimate of expenditure head-wise in the

 following format :-

          ITEM          Expenditure as stated     Real estimate
                              earlier
 Jewellery             20,37,500

 Barat Kharcha         5,00,000

 Cloth      accessory 20,24,870
 &household & silver
 Utensils
 Electronics items    5,00,000

 Total                 50,62,370(+)

     + Copy of lsit as submitted earlier before the crime branch is

 enclosed."

8.   The assessee vide reply dated 12.12.2011 stated as under :-

    "1. As has already been stated by my counsel Shri Suresh Batra,
 Advocate vide letter dt. 31.10.2011 submitted before you in Paragraph 7
 that the statement given by him and his daughter in Women Cell, Delhi
 Police was false and manipulated as guided by the lawyers attending the
 case. The only correction in the said letter is that he has mentioned that
 the said statement was given before Crime Branch. It was not crime
 branch but Women Cell, Delhi Police.
             .                                5           ITA No. 4518/Del/2013
                                                           C.O. No. 402/Del/2013

   2. That you have required the real estimate of expenses incurred at
the time of marriage. It is given as follows :-
      Item                Expenditure as stated earlier   Real estimate
                         Before Women Cell
      Jewellery          2037500                           1,40,000
      Barat Kharcha      5,00,000                            80,000
      Cloths accessory   2024870                             50,000
      & household &
      Silver Utensils
      Electronic items 500000                                Nil


         As has been stated earlier that jewellery was purchased
      earlier from time to time as per copies of bills submitted
      before you. Rest of the expenses of Rs. 130000/- was made
      out of the savings of the assessee at home and out of the
      savings made by his wife form household expenses.
         No revised estimate was given before the Women Cell or
      any other authority. The estimate given before the Women
      Cell should not be relied upon because it was a
      manipulated one, given under anguish and under abnormal
      circumstances.
         Daughter has gone back to her respective home, is
      happily living with her husband. Now the relations between
      them and both the families are smooth and normal. No one
      has got any complaint against each other.
         3.     That this statement is duly signed by me and I
      confirm and say that averment made by my counsel in his
      letter dt. 31.10.2011 is correct and true except that the
      statement was given before the Women Cell and not Crime
      Branch.
         4. That the matter has been settled and withdrawn in
      Court. Copy of withdrawal letter and order of the Court is
      enclosed herewith."




 9.          The AO was not satisfied from the reply of the assessee and

 considered the expenditure incurred for marriage as per statement

 given before the Women Cell, Delhi Police at Rs. 50,62,370/-. The AO

 by keeping in view the status of the family of the assessee and
           .                           6          ITA No. 4518/Del/2013
                                                   C.O. No. 402/Del/2013

considering this fact that the purchased jewellery might have been from

savings of earlier years and that the gifts were received during the

occasion of marriage considered Rs. 10,62,370/- from explained

sources and remaining expenditure to the tune of Rs. 40,00,000/-

(Rs.5062370-Rs. 1062370) from unexplained sources and made the

addition of Rs. 40,00,000/- to the income of the assessee u/s 69 C of

the Act.

10.     Being aggrieved the assessee carried the matter to the Ld. CIT

and furnished written submission dated 25.4.2013 stating herein as

under :-

"In connection with the hearing of appeal in the above mentioned case,

it is respectfully submitted as under :-

      "1. The assessee retired from M.C.D. on 31.5.2006. Brief facts of
      the case are that in November, 2005, he married his daughter
      Mohsina Khan with one Shri Abid Ahmed. Due to some disputes
      between her and his husband and in laws, she left her husband's
      home and filed a complaint with Crime Branch. Since, she was
      mentally upset and was of the view that she won't be able to spend
      life with the husband and on the advice of lawyers, gave a list of
      items given during the marriage and expenses incurred on
      marriage. The figures given were on very high side and exorbitant
      and inflated one. Lawyers suggested that if you give inflated
      figures, you will get much less of it as is the practice in dowry
      cell/crime branch. The appellant had no choice, being father of a
      girl who was harassed by her husband and in laws, had to join
      fight with his daughter and endorsed the list of dowry etc. given by
      her to the tune of Rs. 51 lakh approx. which is manipulated and
      inflated one. This was just a allegation to give some lesson to the
      inlaws so that they come to some compromise table and life of his
      daughter is not further ruined and the couple unite some way or
      the other.
   .                             7           ITA No. 4518/Del/2013
                                              C.O. No. 402/Del/2013

 2. That the learned Income Tax Officer in his Assessment order
has held that the statements recorded by the Police have legal
sanctity since the expenditure was admitted by the assessee and
his daughter. In this connection, the appellant would like to take a
imaginary case so that we may come to conclusion whether the
statement made before the Police cannot be accepted as an
evidence. The example is as under :-

   i) Suppose a thief has entered into my house and has taken
   away a sum of Rs.50,000/- in cash, jewellery worth Rs.2 lakhs.
   While he was running away with the said cash and jewellery, I
   got up and I tried to take back my articles. He injured me
   badly and ran away. I recognized him and filed a complaint
   with the Police. Thief is known to me. Since, he has tried to
   harm me, injured me badly, taken away my jewellery worth
   Rs.2 lakhs and cash of Rs. 50,000/-. To harass him, I have
   made statement in the Police that the thief ran away with cash
   of Rs.15 lakh and jewellery worth Rs.20 lakhs. During
   interrogation, I got back my correct valuables and I withdrew
   the case, the case was compromised and allegations
   retracted. Now, since I have stated that the thief went away
   with cash of Rs.15 lakhs and jewellery of Rs.20 lakhs which
   was later on retractred and case compromised. The Income
   tax department came to know of my false original statement
   has made addition in my income only on the ground that I had
   once stated the same before the Police. Had I stated 2 crore,
   whether the Income tax department is empowered legally to
   add the said Rs. 2 crore straight away or the Income tax
   department is to prove the said income beyond reasonable
   doubt to take tax from a citizen.
3     That case of the appellant is not different from some
imaginary example. Marriage of the daughter was at the verge of
dissolution and the case was filed in Women Cell. The appellant,
being a human, father of a girl who came back to him leaving her
husband's home. Hopes of reunion were remote. The counsel
suggested that since reunion appears not possible, let's file a list
that such heavy expenditure was incurred, the appellant and his
daughter prepared the said false list of Rs.51 lakhs approx. and
submitted. During the pendency of the said proceedings, due to
mediation of relatives, the compromise reached, both the parties
admitted their mistakes and decision to withdraw the allegations
made against each other. The same was done and daughter was
sent back to the husband's home. When the entire case is
withdrawn, where is the necessity of file revised estimate before
   .                            8            ITA No. 4518/Del/2013
                                              C.O. No. 402/Del/2013

the Women Cell. The Id. Income tax Officer has based his
addition that no such revised estimate was given before the
Women Cell. An estimate is given to take back the money from
in laws. When the daughter is going back to her husband's
home, what was to be taken back and what for a revised estimate
was required to be submitted. When the entire case is withdrawn,
the said statement also stands withdrawn. There was no need to
specifically withdraw the statement mentioning Rs.51 lakhs
expenditure.
4.    That it is further pertinent to mention that in the preceding
year in December, 2004, the appellant had done marriage of her
another daughter Tabassum and a sum of Rs.50,000/- was spent
on the marriage. The said case has also been done u/s 143(3) in
scrutiny and expenses of Rs.50,000/- were accepted by the Id.
Income Tax Officer. The appellant has four daughters. No father
would like to discriminate on the expenses to be incurred on the
marriages of his daughters to that extent. If one year back only
Rs.50,000/- were spent, in one year after a person who is a govt.
employee, from where he would bring Rs.50 lakhs to spend on
marriage. The appellant has 4 daughters only and all the
daughters are equally to parents. Therefore, it appears unfair to
spend Rs.50,000/- on one marriage and Rs.50 lakhs on another
in a time gap of one year. Copy of assessment order for
A.Yr.2005-06 is not available with the appellant. The same shall
be submitted after getting certified copy from the department.
Your honour may call the records of A.Yr.2005- 06 and can verify
the same fact from the ward file of the department also.
5. That copies of order dt. 16.9.11 of Pooja Talwar, MM/Mahila
Court, statement of petitioner Mohsina Khan,daughter and an
application dt. 7.9.11 for withdrawal of complaint are enclosed
herewith.
6.    That a letter in original from Shri Abid Ahmed, son in law of
the appellant with whom the entire disputes arose is enclosed
herewith. He has categorically stated that there were no truths in
RTI application and it was just reaction to FIR filed by his wife
and the appellant. He has admitted that there is no truth in the
complaint filed with IT department by him. He has also stated that
he can always appear before the Income Tax Authorities as and
when asked to do so to make a statement that the complaint filed
by him was false and it was filed to give some pains to the
appellant since he had given an extra exorbitant list of
expenditure and dowry given at marriage.
         .                             9            ITA No. 4518/Del/2013
                                                     C.O. No. 402/Del/2013

      In addition to the above, the appellant would like to give some
      more evidence and copises of judgements on which he relies in
      support of the submissions given herein. For the purpose, it is
      requested that the matter may kindly be adjourned for about 15
      days and Oblige."

11.          The assessee further submitted vide submissions dated

  25.04.2013 as under :-

       1.That the appellant joined M.C.D. as Section Officer in 1970. As
      a result of seniority, he was promoted as Asstt.Engineer, then to
      Executive Engg., then as Superintending Engineer and he retired
      as Director, Deptt. Delhi Jal Board, M.C.D. in May,2006. Now, he
      is living retired life and is getting pension of Rs.22975/-. He has 5
      daughters and no son. In the earlier letter dt. 25.4.13, it was
      wrongly mentioned that the appellant has 4 daughters. In fact, he
      has 5 daughters out of which 4 are married.
      2.      Details of daughters of the appellant, their qualifications,
      positions of their husbands and amount spent of their marriages
      is given as under:-
      i)      Eldest daughter Sheeba Khan is B.Tech from Aligarh. She
      was married to one Nishad Faisal in the year 1989. An amount of
      Rs.50 to 75,000/- was spent on her marriage and jewellery
      between 8 to 10 tolas was given to her. It was a simple occasion.
      Her husband is Lecturer in AMU University, Aligarh.
      ii)     Second daughter namely Shabana Khan has done
      B.U.M.S. from Delhi. She was married in the year 2000 with one
      Musharaf Ali Khan in the year 2000. Her husband is working as
      Asstt. Engineer in N.H.P.C. Her marriage was only a simple
      occasion and an amount not exceeding Rs.1 Lakh was spent on
      function. Jewellery of 8 to 10 tolas was given to her. No
      investment was made on jewellery at the time of marriage. Some
      was lying with the wife of appellant, purchased from time to time
      and was gifted by near relatives.
      iii)    3rd daughter namely Tabassum was married in 2004. She
      is also B.Tech. from AMU Aligarh. Her husband Shri Rais Ahmed.
      An amount of Rs.50 to 75000/ was spent on her marriage which
      was a very simple occasion. Case relevant to this particular
      period was also reopened u/s 148, the assessment completed u/s
      143(3) at the returned income. Question with regard to
      expenditure incurred on marriage was specifically asked in the
      query, and details of expenses were given. Copy of reply and
   .                            10           ITA No. 4518/Del/2013
                                              C.O. No. 402/Del/2013

affidavit dt. 15.9.10 filed during the course of assessment for
A.Yr.2005-06 is given alongwith copy of Asstt. Order for
A.Yr.2005-06.
iv)   4th daughter namely Mohsina Khan was married in
Nov.2005, the relevant year under appeal before your honour.
As has already been stated and details of expenditure given
during assessment proceedings that it was a simple occasion.
The said details are not being repeated for the sake of brevity.
Mohsina Khan is B.U.M.S. from Jamia, Delhi and is also M.B.A.,
Her husband Abid Ahmed is in pvt. Service at Bangalore.
 v) 5th youngest daughter namely Zenab Khan is B.Tech. aged
26 is unmarried and is in find of some job.
 vi) Wife of appellant namely Smt. Durdana is housewife.
3.    In our community of mohamdans, it is never a big show in
marriages. The appellant concentrated on the education of their
daughters and since his daughters are well educated, their
marriage was never a problem for him. Marriages were done in a
very low profile manner and amount spent on their education
was considered as value and their marriages done in good
families.
4.    That whether it is possible that in the year 2004, the
appellant is spending Rs.75000/- in marriage of one daughter,
may spend Rs.50 lakhs in the year 2005 in the marriage of
another daughter. No father can do so. Expenses incurred to the
tune of Rs.75000/- has been accepted In the preceding year.
5.    As regards the financial status of the appellant it is
submitted that he is the only earning member in the family. He
too has only pension income plus Income from monthly income
schemes on investment of Rs.21 lakhs done when he received
pension funds, gratuity etc. in May,2006 at the time of retirement.
Copies of returns filed for the last 4 years along with computation
of income are enclosed herewith. He has 2 bank accounts, one
with P.N.B. Maharani Bagh, New Delhi where the pension
amount is credited every month and other account is with Dena
Bank, Connaught Circus, N. Delhi where a small pension of
RS.1041/- is credited every month. Copies of the said pass books
for the last 3 years are enclosed herewith. Perusal of the pass
book would reveal that the appellant withdraws the amount of
pension almost every month since that is source of his livelihood.
Apart from these 2 accounts, the appellant does not maintain any
other bank account anywhere. He has no F.D., never invested in
any property anywhere. He has got one residential house at 95,
Johri Farm, Noor Nagar Extension, Okhla New Delhi which is in
   .                             11            ITA No. 4518/Del/2013
                                                C.O. No. 402/Del/2013

the name of his wife Smt. Durdana, purchased in 1995 for
Rs.1,50,000/-. Copy of documents of purchase are enclosed
herewith. It is still unregularized colony. It was constructed till
1998. It is MG. 200 sq. yards and constructed till 1998 in
instalments. Details regarding the said property were also given
in the assessment proceedings for A.Yr.2005-06 in the shape of
affidavit dt.15.9.10, copy of which is enclosed herewith.
The appellant has got N.S.Cs. worth Rs.5 lakhs which he has
been able to save since that is required to save income tax every
year. The same have duly been shown every year and rebate u/s
80-C taken in the returns. All this can lead what worth the
appellant has. He could not even dream spending Rs.50 lakhs
odd on one marriage.
 6. That the amount of Rs.50 lakhs odd, the list submitted to
the Police was merely a Statement of Claims. It was neither a
statement of fact, nor declaration nor statement of truth but only a
claim lodged at the particular time when he was very much
mentally upset since his daughter was harassed by her in laws. It
was just out of anger and annoyance with an intention to give
some pains to the in laws of daughter who was being harassed.
7.     That The Indian Evidence Act, 1872 defines what is proved
and what is disproved in Section 2 which is as under:-
PROVED:- A fact is said to be proved when, after considering the
matters before it, the Court either believes it to exist, or considers
its existence so probable that a prudent man ought, under the
circumstances of the particular case, to act upon the supposition
that it exists.
DISPROVED:- A fact is said to be disproved when, after
considering the matters before it, the Court either believes that it
does not exist, or considers it non-existence so probable that a
prudent man ought, under the circumstances of the particular
case, to act upon the supposition that it does not exist.

NOT PROVED:- A fact is said not to be proved when it is neither
proved nor disproved.
8. That now coming back to the appellant's case, a statement of
claims was given. No decision on it was taken. No inference was
drawn by the Court. The case was withdrawn by both the parties.
It did not reach to the stage of witnesses and conclusion. When,
a matter remained undecided, the said list of dowry etc. cannot
be taken as an admission or evidence under Income Tax
assessment.
        .                               12          ITA No. 4518/Del/2013
                                                     C.O. No. 402/Del/2013

    9.    That an affidavit of the appellant that whatever factual
    position has been stated in written submissions dt. 25.4.2013 and
    30.4.2013 are true and correct.

    It is hoped that the submissions given above will show your
    honour that what is done by the Id. Income Tax Officer is wrong,
    unjustified, illegal and addition of Rs.40 lakhs made in the case
    shall be deleted in its entirety."

12. The Ld. CIT(A) after considering the submissions of the assessee

deleted the addition of Rs. 39,00,000/- and sustained the addition of Rs.

1,00,000/- by observing as under :-

                 "5. I have perused the assessment order, grounds of
            appeal, written submission and discussed the matter with
            the AR of the appellant very carefully. The AO had made
            an addition of Rs.40 lacs u/s 69C of the I.T. Act on
            estimation of expenditure towards marriage of fourth
            daughter of the appellant in the F.Y. 2005-06. The case is
            heard and discussed with the appellant and his AR Sh.
            Suresh Batra, advocate, who also represented the case
            before the AO.
              The case was re-opened u/s 148 of the I. T. Act on a tax
            evasion petition received where due to dispute between
            the bride and bridegroom a complaint had been filed
            before the Women Cell, Delhi Police and on anger the
            son-in-law of the appellant filed the petition for a divorce
            and the appellant, i.e. father of the bride filed FIR also
            and matter went to Women Cell of Delhi Police for getting
            justice and re-union of the marriage. After 5- 6 months the
            family settled a matter out of court and they lived happily
            as on today. The appellant had given the explanation of
            expenditure made in the marriage and also given his
            written submission on 25.04.2013 & 30.04.2013 which
            was reproduced as above.
            The appellant joined as a Section Officer in 1970 and
            rosed to the level of Director, Delhi Jal Board, MCD and
            retired in May, 2006. The F.Y. 2005-06 is about the
            retirement year in which the appellant gets marriage to
            his fourth daughter. The appellant narrates his
            background of financial and social status in his 30th April,
        .                               13          ITA No. 4518/Del/2013
                                                     C.O. No. 402/Del/2013

            2013 letter very clearly. He has given marriage to his third
            daughter at a cost of Rs.75,000/- in the year 2004. He
            had given good education to all five daughters and still
            one daughter is unmarried. In muslim community
            education is not that developed to girls. However,
            considering the financial condition and his retired pension
            of Rs.20,000/- p.m. at present, the expenses on marriage
            cannot be made more than RS.2.5 lakhs for the fourth
            daughter's marriage. Since he had some past savings
            and jewellery and utensils, personal effect etc. I make an
            addition of RS.1,00,000/- on estimate basis towards the
            marriage expenses of appellant's fourth daughter u/s 69C
            of the I.T. Act. The total income assessed after this
            appellate order will be Rs.3, 15,010/- and the balance
            amount of RS.39,00,000/- will be deleted."





13.     Now, the department is an appeal against the relief of Rs.

39,00,000/- and the assessee is in appeal against the sustenance of

addition of Rs. 1,00,000/- . The Ld. DR strongly supported the order of

the AO and reiterated the observations made in the assessment order

dated 19.12.2011. In his rival submissions, the Ld. Counsel for the

assessee reiterated the submissions made before the authorities below

and further submitted that the AO had taken the amount of marriage

expenses only on the basis of statement recorded by the officers of

Women Cell, Delhi Police which was merely statement of claim but not

statement of truth, it was just out of anger and annoyance with an

intention to give some pains to the in-laws of daughter who was being

harassed. It was contended that later on son in law of the assessee

wrote a letter to the department stating that the complaint filed by his
         .                          14          ITA No. 4518/Del/2013
                                                 C.O. No. 402/Del/2013



father-in-law was false and exorbitant, list of items given on marriage as

dowry was mentioned and in turn he also filed the complaint to the

Income Tax Department       which was false. The Ld Counsel for the

assessee further submitted that in the earlier year income of the assessee

was accepted u/s 143(3) of the Act at Rs. 2,60,504/-. It was stated that

no expenses were incurred from the other sources on the marriage of the

daughter. Therefore, the addition sustained by the Ld. CIT(A) was not

justified .

14.     We have considered the submissions of both the parties and

carefully gone through the material available on the record. In the

present case, it is noticed that the assessee was having five daughters

and had given good education to all of them. He claimed to have

spent an amount of Rs. 50 to 75,000/- and jewellery between 8 to 10

tolas on the marriage of her eldest daughter in 1989 which is not

doubted by the department, for the 2nd daughter, he claimed to have

spent about Rs. 1,00,000/- and given jewellery of 8 to 10 tolas in the

year 2000, the said spent amount was also not doubted. For the third

daughter the assessee claimed that expenses of Rs. 50 to 75,000/-

were incurred on account of marriage in 2004. Those were also not

doubted and accepted while framing the assessment u/s 143(3) of the

Act. The 4th daughter was married in November, 2005 but some
        .                             15           ITA No. 4518/Del/2013
                                                    C.O. No. 402/Del/2013



dispute arose with the in-laws and the assessee filed a complaint to

the Women Cell of Police, on the basis of the said complaint, the AO

presumed that the assessee might have incurred an expenses of Rs.

50,62,370/-. However nothing was brought on record to substantiate

that the said expenditure was in fact incurred by the assessee. The

assessee later on clarified to the AO that actual expenses for cloth

accessories and Barat Kharcha were at Rs.50,000/- and Rs.80,000/-

respectively and jewellery worth Rs. 1,40,000/- purchased in earlier

years was given. The said explanation appears to be plausible

considering the expenses incurred by the assessee on the occasion of

the marriages of his other daughters in the earlier years. Therefore, we

are of the view that the AO was not justified in making the addition of

Rs.39 lacs and the Ld. CIT(A) also sustained the addition of Rs.

1,00,000/- on estimate basis without bringing any material on record.

In our opinion when the ld. C.I.T.(A) had accepted that the assessee

had some past saving and jewellery & utensils, personal effects etc.,

the addition of Rs. 1 lac on estimate basis was not justified.

15.    We, therefore, considering the total fact of the case deem it

appropriate to delete the addition sustained by the Ld. CIT(A).

16.    In the result, appeal of the department is dismissed and that of

the assessee is allowed.
         .                         16            ITA No. 4518/Del/2013
                                                  C.O. No. 402/Del/2013



      (Order pronounced in the open court on    05th June, 2015.)




          Sd/-                             Sd/-
     (A.T.Varkey )                       (N.K.Saini)
JUDICIAL MEMBER                     ACCOUNTANT MEMBER

 Dated       5th June, 2015
 B.Rukhaiyar

    Copy forwarded to:
    1. Appellant
    2. Respondent
    3. CIT
    4. CIT(Appeals)
    5.DR: ITAT
                                               ASSISTANT REGISTRAR

 
 
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