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TMI Blog2014 (6) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee cannot be expected to discharge the impossible burden of proving a negative i.e. that the assessee did not receive such rent. With the observations as above, and for the limited purposes set out above, the matter stands restored to the file of the Assessing Officer. Needless to add that any material, adverse to the assessee, will have to be confronted to the assessee by the Assessing Officer, and that, in case Assessing Officer intends to pass any fresh order as a result of these directions, he will do so only after giving due and fair opportunity of hearing to the assessee, in accordance with the law and by way of a speaking order. - ITA No.253/Agra/ 2013 - - - Dated:- 27-6-2014 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited, the assessee has contented that the above payment does not pertain to the assessee and has been wrongly credited to his account. Brushing aside the explanation of the assessee and terming the same simply a presumption of the assessee which has no force , the Assessing Officer proceeded to treat ₹ 10,19,360/- as undisclosed rent receipt of the assessee. Aggrieved, assessee carried the matter in appeal before the CIT(A) who deleted the addition by observing as follows : The facts of the case as well as submissions made by the appellant have been carefully considered. It is observed that the AO had made addition of ₹ 10,19,360/- being rent received from M/s Dishnet Wireless Services Ltd. as per Form 26AS as against & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to be deleted. Ground of appeal No.2 is allowed. The AO is directed to write to the payer company to rectify its TDS return and ask the jurisdictional TDS authority to examine the issue and take necessary action. 4. Revenue is aggrieved and in appeal before us. 5. Having heard the learned Departmental Representative and having perused the material on record, we are of the considered view that based on 26AS alone no additions can be made. This can at best be a starting point for necessary verification by the assessee, but it cannot, on standalone basis, justify the impugned additions. However, we also considered it appropriate to remit the matter to the file of the Assessing Officer for strictly limited purpose of verif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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