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TMI Blog2014 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 12-2-2014 - Shri A. D. Jain And Shri Shamim Yahya,JJ. For the Petitioner : None For the Respondent : Shri Satpal Singh, Sr. DR ORDER Per A. D. Jain, Judicial Member: This is Assessee's appeal for Assessment Year 2007-08 emanating from the order dated 25.07.2011, passed by the Ld. CIT(A), Muzaffarnagar, against the confirmation of the addition of Rs. 80,000/- made by the Assessing Officer on account of unproved sale of car, the addition having been made u/s 68 of the IT Act, as unexplained cash credit in the assessee's bank account. 2. As per the impugned order, the assessee individual derives income from salary, house property and income from other sources, besides agricultural income. In the return of income file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee had failed to file any evidence regarding the alleged sale of car, both before the Assessing Officer, as well as before him [the CIT (A)]; that no reasonable cause had been made out by the assessee for not submitting the additional evidence filed in the shape of the affidavit of Shri Bhasin before the Assessing Officer and that so, the same was not being entertained. 6. Before us too, none has put in appearance on behalf of the assessee. However, written submissions have been filed by Shri D.S. Juneja, CA, which are as follows:- "To The Members, Income Tax Appellate New Delhi Bench, New Delhi. Reg: In case of SATPAL SINGH CHHABRA AMBALA ROAD, SAHARANPUR. FOR THE ASSESSMENT YEAR : 2007-08 APPEAL NO.4207/DEL-2011 U/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax and is a capital receipt. The Affidavit of Mr. Bhasin has already been enclosed regarding the payment against sale of old car. It is therefore requested to kindly consider the above facts and allow the appeal or in the alternative any other suitable relief which your Honour may deem fit and the same may be granted. Submitted By Sd/- (D.S. JUNEJA) (CHARTERED ACCOUNTANT) Place: SAHARANPUR Date: 21/01/2014." 7. As per the aforesaid written submissions, the assessee has sought to raise a legal issue before us, i.e., since no addition in respect of the reasons on which the completed assessment was reopened, had been made, no addition could be made in the reassessment proceedings. This is a legal plea going to the root of the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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