2017 (7) TMI 138

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..... ut of common judgment of the Income Tax Appellate Tribunal dated 29.6.2016, raising following questions for our consideration. "[A] Whether on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in deleting the anonymous donations under Section 115 BBC of the Act? [B] Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is corre .....

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..... ed out random inquiries with the so-called donors, who all confirmed having made the donations. The Assessing Officer thus gave a report which was favourable to the assessee. The Appellate Commissioner despite such report rejected the assessee's appeal, inter alia, on the ground that despite several opportunities being given during the original assessment, the assesee had not produced such det .....

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..... tional documents or evidence produced by the assessee or the department, as the case may be. However, in the present case, the Commissioner (Appeals) did not cite sufficient or appropriate reasons to discard such report of the Assessing Officer and proceeded to confirm the addition ignoring the additional information supplied by the assessee before him. This order was rectified by the Tribunal. No .....

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