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TMI Blog2015 (9) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded back to the Tribunal for deciding it afresh in accordance with law after hearing learned counsel for the parties and taking into consideration the additional evidence produced by the assessee-appellant before the Tribunal. - ITA No. 67 of 2015 - - - Dated:- 10-8-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Mr Nitin Kaushal, Adv For the Respondent : Mr Yogesh Putney, Adv ORDER Ajay Kumar Mittal, J. 1. The assessee-appellant has filed this appeal under Section 260A of the Income Tax Act, 1961 (in short, the Act ) against the order dated 28.8.2014, Annexure A.3 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh in ITA No.953/CHD/2011 for the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer in his remand report dated 9.6.2011. In the light of the said acceptance, the amount of ₹ 5 lacs was deleted from his income by the CIT(A). However, the amount of ₹ 1,75,000/- which also formed part of the same income tax return and bank statement was still considered as unexplained income and added to the income of the appellant. Thus, the appeal was partly allowed vide order dated 18.7.2011, Annexure A.2. The appellant filed appeal before the Tribunal. Further, an application for placing on record certain additional documents including the gift deed of ₹ 1,75,000/- was filed. The Tribunal vide order dated 28.8.2014, Annexure A.3 partly allowed the appeal and admitted all the additional evidence except the gift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) has already accepted another gift of ₹ 5 lacs from the sister then he should have accepted this gift also. 22. On the other hand, learned DR supported the order of Assessing Officer and CIT(A). 23. After considering the rival submissions we do not find any force in the submissions of learned counsel for the assessee. First of all, we have already rejected the admission of additional evidence in the form of gift deed in respect of this gift deed because learned counsel could not give any reason why the same was not produced before Assessing Officer or CIT(A). Secondly, wherever the assessee has filed proper certificate, learned CIT(A) has already deleted the addition and if no confirmation is available for a particular gift, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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