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आयकर अपील(cid:547)य अ(cid:876)धकरण,राजकोट Ûयायपीठ,राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL,

RAJKOT BENCH, RAJKOT

BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER

AND

SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER

आयकर अपील स/ं.ITA No. 536/RJT/2025

Assessment Year: 2018-19

Dhruti Jaysukhbhai Ranpariya Income Tax Officer, Ward-2(6),

Dhareshwar Appartment 56, Jamnagar, Aaykar Bhawan, 4^th

बनाम/

Digvijay Plot, Floor, Manek Center, Nehru Road,

Vs.

Jamnagar (Guj) -361005 Jamnagar (Guj) -361006

èथायीलेखासं/.जीआइआरसं/.PAN/GIR No.: AQKPR6633C

(अपीलाथê/Assessee) : (ÿÂयथê/Respondent)

/Assessee by : Shri Hardik Vora, AR

(cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से

Revenue by : Shri Abhimanyu Singh Yadav, Sr-DR

राजèव क(cid:551) ओर से/

Date of Hearing : 16/12/2025

सनु वाई क(cid:551) तार(cid:547)ख/

Date of Pronouncement : 31/12/2025

घोषणा क(cid:551) तार(cid:547)ख/

आदेश / O R D E R

Per, Dr. Arjun Lal Saini, AM:

Captioned appeal filed by the assessee, pertaining to Assessment Year

2018-19, is directed against the order passed under section 250 of the Income Tax

Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal

Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [in short,

“CIT(A)”] dated 01.08.2025 which in turn arises out of an assessment order

passed by Assessing Officer dated 26.04.2021.

2. Although, this appeal filed by the assessee, for assessment year 2018-19,

contains multiple ground of appeals, however, at the time of hearing we have

carefully perused all the grounds raised by the assessee and noted that the solitary

ITA No. 536/RJT/2025

Dhruti J Ranpariya

grievance of the assessee in this appeal is that Ld. CIT(A) has erred in confirming

addition of Rs.1,78,17,600/-, on account of genuine gift received from husband,

out of natural love and affection.

3. Succinctly, the factual panorama of the case is that assessee before us is an

Individual.The assessee filed return of income in ITR-4 for assessment year (AY)

2018-19 on 24.07.2018, declaring income from business and profession of

Rs.4,52,134/- and income from other sources of Rs.39,991/- and assessee has

opted for presumptive taxation scheme u/s 44ADA of the Act thereby declaring

gross receipts at Rs.4,52,134/-. The assessee`s case was selected under CASS for

complete scrutiny to examine the issue “exempt income”. The notice u/s 143(2)

of the Act was issued electronically on the assessee, on 22.09.2019. The notice

u/s 142(1) of the Act, dated 18.11.2020 was issued to the assessee calling for the

details as appended in the notice. In response to the various notices, the assessee

submitted details and documents before the assessing officer.During the

assessment proceedings, the assessing officer observed from the return of income

filed by the assessee, that the assessee has claimed to have received a sum of

Rs.1,78,17,600/- as gift, from her husband, out of natural and love and affection.

The said sum of Rs.1,78,17,600/-, has been claimed by the assessee, as exempt.

However, the assessing officer was of the view that assessee has not produced

sufficient evidence to prove the genuineness of the gift, relationship with the

donor and documents evidencing the creditworthiness of the donor. Therefore,

assessing officer made addition, in the hands of the assessee, under the provisions

of Section 69A of the Act to the tune of Rs.1,78,17,600/-.

4. Aggrieved by the order of the Assessing Officer, the assessee carried the matter

in appeal before Ld. CIT(A) who has confirmed the action of Assessing Officer.

The ld.CIT(A) noticed that there is no element of natural love and affection, and

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ITA No. 536/RJT/2025

Dhruti J Ranpariya

genuineness of the gift has not been proved by the assessee, therefore, ld.CIT(A)

confirmed the addition made by the assessing officer.

5. Feeling aggrieved by the order of the ld. CIT(A), the assessee is in appeal

before us.

6. Learned Counsel for the assessee vehemently argued that assessee received the

gift from her husband out of natural love and affection, and for tha