ORDER
Per D. C. Agrawal, Accountant Member.
All these three appeals are filed by two different assessees against the orders of ld. CIT(A) dated 13/12/2007 and 12/12/2007. Since the assessees are of the same group and the issues involved in these appeals are common, these are taken up together for the sake of convenience.
ITA No. 1391/Ahd/2008 Asst. Year 1999-00
2. In this appeal the grounds raised by the assessee are as under :-
(1) The ld. CIT(A) erred in confirming gift from Shri Vipinkumar S. Jain as non-genuine and thereby confirming the addition of Rs. 50,000/-.
(2) On the facts and circumstances of the case, the addition has been wrongly made.
ITA No. 1392/Ahd/2008 Asst. Year 2005-06
3. In this appeal the grounds raised by the assessee are as under :-
(1) The ld. CIT(A) erred in confirming gift from Smt. Jashwantidevi as non-genuine and thereby confirming the addition of Rs. 50,000/-.
(2) On the facts and circumstances of the case, the addition has been wrongly made.
ITA No. 1393/Ahd/2008 Asst. Year 2000-01
4. In this appeal the grounds raised by the assessee are as under :-
(1) The ld. CIT(A) erred in confirming gift from Smt. Sushilaben as non-genuine as non-genuine and thereby confirming the addition of Rs. 1,00,000/-.
(2) The ld. CIT(A) erred in confirming gift from Smt. Manjulaben as non-genuine as non-genuine and thereby confirming the addition of Rs. 1,00,000/-.
(3) On the facts and circumstances of the case, the addition has been wrongly made.
5. All these appeals are time barred by 28 days. After hearing both the parties we condone the delay and admit the appeals.
6. First we take up ITA NO.1393/Ahd/2008 for Asst. Year 2000-01. The issues involved in this appeal are that ld. CIT(A) confirmed the additions in respect of gifts claimed to have been received by the assessee for Rs. 1,00,000/- each from Smt. Sushilaben and Smt. Manjulaben. During the assessment year in question the assessee has shown to have received following gifts:-
