IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 24TH JUNE 2008 / 3RD ASHADHA 1930 ITA.No. 38 of 2004() -------------------- ITA.545/COCH/1998 of I.T.A.TRIBUNAL,COCHIN BENCH,COCHIN .................... APPELLANT/RESPONDENT ----------------------------------------------------- SRI.P.P.KOYA ALIAS MOHAMMED KOYA, REPRESENTED BY CHAIRMAN & MANAGING DIRECT P.O.KOYA ALIAS MOHAMMED KOYA, KOYENCO BUILDING, WEST HILL, CALICUT 673 005. BY ADV. SRI.P.BALACHANDRAN (SR.) SMT.PREETHA S.NAIR RESPONDENTS: APPELLANT -------------------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, INVESTIGATION CIRCLE I, CALICUT. 2. THE COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI. P.K.R. MENON (SENIOR) & SRI.GEORGE K. GEORGE, SC FOR IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 24/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 38 OF 2004 -------------------------------------------- Dated this the 24th day of June, 2008 JUDGMENT Ramachandran Nair,J. Heard counsel for the appellant and standing counsel for the respondents. In the course of assessment the assessing officer nsoticed credit entries in the appellant's bank account to the tune of Rs. 15 lakhs. When the appellant was asked to explain the source, the appellant stated that amounts are received as gift through NRI cheques and demand drafts. When the assessing officer demanded confirmation of the same from the donors, appellant furnished address of some people abroad. However, appellant has not produced local address of any of the so-called donors. Even though first appellate authority accepted appellant's contention, the Tribunal reversed the same on the ground that without producing local address, appellant cannot be said to have discharged the burden cast on the appellant. We are in agreement with the Tribunal's view because without local address, the Officer will not 2 be able to verify the genuineness of the transaction. Even though appellant had opportunity to furnish local address of the donors at three levels, we notice that still local address of the donors was not furnished by the appellant. Therefore we feel the Tribunal rightly came to the conclusion that gifts do not stand proved and consequently additions justified. We do not think any substantial question of law arises from the order of the Tribunal. Consequently appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V. K. MOHANAN) Judge. kk 3