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TMI Blog2013 (5) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... nd these were part of earlier directions of ITAT which the AO did not comply. Therefore, in view of the above fact, once again remit back the file to the office of AO with the direction to comply with directions of earlier Tribunal order with respect to verification from the concerned bank account and assessment files of the concerned depositors and if he is still not satisfied, he should confront the assessee - assessee appeal allowed for statistical purposes. - I.T.A. No.4633/Del/2002 - - - Dated:- 12-4-2013 - Shri U. B. S. Bedi And Shri T. S. Kapoor,JJ. For the Appellant : Shri Ajay Wadhwa, C. A. For the Respondent : Ms. Sumana Sen, DR. ORDER Per T. S. Kapoor, AM:- This is an appeal filed by the assessee against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that assessee could not prove the identity of the shareholders/creditors in addition to the capacity of the shareholders/creditors along with the genuineness of the transactions. 3. On appeal before Ld CIT(A), the Ld CIT(A) deleted the addition and aggrieved with this order of Ld CIT(A), the Department went in to appeal before Tribunal and the Tribunal remitted back the case to the office of Assessing Officer with two directions namely for giving fresh opportunity to the assessee and for producing shareholders/creditors so that Assessing Officer could satisfy himself about the genuineness of the amount shown in their names. The Assessing Officer was also directed to make necessary enquiries and verification from the concerned bank accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned creditors. The Assessing Officer held that no new addresses were given by the assessee and on the old addresses the letters issued were received back as un-served as these parties were not available at the given addresses. Therefore, the Assessing Officer again made the same addition u/s 68 of the Act. 5. Aggrieved, the assessee again filed appeal before Ld CIT(A) and submitted various submissions. However, the Ld CIT(A) did not agree with the contentions of assessee and dismissed the appeal. Therefore, the assessee filed appeal in second round of appeal before this Tribunal. 6. At the outset, the Ld AR argued that there were two directions given to the assessee in ITAT order and one of which was on the part of assessee to produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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