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TMI Blog2014 (6) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... that he had sufficient time to furnish confirmation of the parties - it was not prevented by sufficient cause to furnish such details - CIT(A) admitted the additional evidence and decided the issue in favour of assessee without verifying the same – thus, the matter is to be remitted back to the AO for fresh adjudication – Decided in favour of Revenue. - ITA No. 1187/Ahd/2011 - - - Dated:- 30-5-2014 - Sri D. K. Tyagi And Shri Anil Chaturvedi,JJ. For the Petitioner : Sri O. P. Vaishnav, CIT-D. R. For the Respondent : None ORDER Per : D. K. Tyagi, Judicial Member:- This is the revenue s appeal against the order of Ld. CIT(A)-XI Ahmedabad dated 24-02-2011. 2. At the time of hearing none appeared on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not admissible. 4.11 In the instant case, on the face of the facts placed at the time of assessment, (except the unilateral act of the assessee to write off the debt as bad debt in the books of accounts for the previous year relevant to the assessment year) the assessee has not made out any case with regard to the debts as irrecoverable. The assessee could not produce adequate evidence that the debt could not be recovered on account of precarious financial position or otherwise it had not claimed as such. It is seen that no recovery proceedings are going on against certain debtors and the fact regarding payment capacity of the debtors have not been brought on record. In respect of AO s contention that assessee has failed to establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were offered for taxation in the relevant assessment year. No documentary evidence to substantiate the fact that sufficient efforts for realization of such debts were made. On perusal of the details, furnished in the box file, it is seen that even during the course of appellate proceedings, the assessee has not furnished confirmed copies of accounts in respect of the parties shown at Sr. No, 3, 4, 6, 11, 12, 17, 19, 20, 21, ,23 of Annexure-A to the paper book. In view of these facts, it is requested that assessment order may kindly be confirmed. However Ld. CIT(A) admitted the additional evidence and decided the issue in favour of assessee without verifying the same. We are therefore of the view that matter be restored back to file of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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