9911796707
TMI Blog2018 (10) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. - Decided in favour of assessee for statistical purposes. - ITA No. 775/Hyd/2018 - - - Dated:- 3-10-2018 - SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER For The Assessee : Shri GVVS Murthy For The Revenue : Shri K. Gopala Krishna ORDER PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the assessee is directed against the order of CIT(A) 3, Hyderabad dated 3/10/2017 for AY 2009-10 2. Brief facts of the case are, based on the information that the assessee made cash deposits to the tune of ₹ 65,76,261/- with the ICICI Bank, Habsiguda Branch, Hyderabad and there were no sources for deposit such huge amounts as per the return of income, the AO issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling a remand report from the AO with regards to the merits of the case presented by him before the learned CIT (A). 5. The learned CIT (A) failed to consider the submissions made on the merits of the case, instead, without discussion, summarily dismissed the ground in a causal manner. 6. For these and other reasons that are to be urged at the time of hearing of the case it is prayed that the orders passed by the learned CIT (A) may be set aside in the interest of justice. 6. Before us, the ld. AR of the assessee filed the following documents, which are part of paper book filed and submitted that at Sl. Nos. 1 2 were filed before the AO and rest of the documents from Sl. No. 3 to 8 were filed before the CIT(A): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be remitted to the file of AO for deciding the issue de-novo. 7. Ld. DR, on the other hand relied on the orders of revenue authorities. 8. Considered the rival submissions and perused the material on record. The grievance of the ld. AR of the assessee is that the CIT(A) without appreciating or examining the documents filed before him in the proper perspective, upheld the action of the AO. According to ld. AR, the CIT(A) ought to have remitted the matter back to the AO or ought to have called for a remand report from AO. Therefore, considering the totality of the facts and circumstances of the case, to meet the ends of justice, we set aside the order of CIT(A) and remit the issue back to the file of the AO with a direction to re-do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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