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TMI Blog2013 (11) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... only with reference to the person searched and it cannot be extended to the assessee. There is no corroborative evidence or statement of Sohanraj Mehta relied upon by the AO, to the effect that a sum of Rs.22.75 lakhs was paid to the assessee. The assessee has categorically denied having received any payment from Sohanraj Mehta - Even in the proceedings before the AO, when the assessee was examined, he had taken the same stand. The details called for in the scrutiny assessment did not call for any specific details on the seized document or receipt of cash based on the seized document – Decided against the Revenue. - ITA No.1551/Bang/2012 - - - Dated:- 30-8-2013 - Shri N. V. Vasudevan And Shri Jason P. Boaz,JJ. For the Appellant : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een explained by the DCIT, Circle 5(1) Bangalore as owing to the appeal having been wrongly filed on 26.9.2012 (which is within time) before the Office of the CIT (DR) instead of filing the same with the Asst.Registrar, ITAT, Bangalore. The mistake was noticed later and the appeal was filed before the Asst.Registrar, ITAT, Bangalore on 27.11.2012. 4. We have considered the reasons for the delay in filing the appeal before the Tribunal and are of the view that the delay in filing the appeal has occasioned due to reasonable cause. The delay in filing the appeal is accordingly condoned. 5. As far as the merits of the appeal by the Revenue are concerned, the facts are as follows: The assessee is an individual. He is an Advocate by profess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sum of Rs.22.75 lakhs as reflected in the seized document. The assessee also filed an affidavit before the AO confirming the fact that he has not received a sum of Rs.22.75 lakhs either from Dhariwal Industries Ltd. or its group company or as a C F agent of Sohanraj Mehta. It was the stand of the Assessee that despite demands to furnish copy of the seized material based on which adverse inference is being drawn by the revenue, the same was not furnished to the Assessee. It is also the stand of the Assessee that he was not informed as to whether any statement had been given in the search of Mr.Sohanraj Mehta nor any copy of statements, if any, given to him. 9. The AO while framing the assessment referred to the seized document and was of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not indicate any evidence gathered by the AO about the payment of a sum of Rs.22,75,000/- by Dhariwal group to the appellant on 22/10/2003. Apart from the seized material in the case of Dhariwal group suggesting payment of Rs.22,75,000/- to one 'Chandramouli, Advocate', no other evidence has been brought on record either in the assessment order or in the remand report dated 4/6/2012 to bring this amount to tax in the hands of the appellant. No other corroborative evidence either in the form of any bank deposit or an undisclosed consultation or unaccounted court case or any other transaction for which this fee could have been received by the appellant or could have been attributable to has been brought on record. The statement recorded from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ueried as to whether the presumption u/s. 132(4A)(ii) which now stands incorporated as section 292C of the Act can be invoked in the case of a person who is not searched. The ld. DR, however, relied on the order of the AO. 13. We have considered the submissions of the learned DR. It is seen that the document in question was seized from the possession of one Mr. Sohanraj Mehta. The seized document makes a reference to the name of the assessee and a figure of Rs.22.75 lakhs appears against his name. As to whether this document evidences payment of Rs.22.75 lakhs to the assessee is a moot question. There is no basis set out in the order of the AO for coming to the conclusion that the seized document evidences receipt of money by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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