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TMI Blog2016 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... owever allegation of contradictory statements during the assessment stage are relied upon. As find that the issue needs to decided on the basis of facts and evidences and not necessarily only by an argument advanced before the AO at the assessment stage. As per the record, assessee claims relief on the basis of aforesaid Form 16A stated to be made available to the assessee only on or after 12.10.2012 thus in the original computation these could not be reflected. Since the aspect has not been addressed and examined the impugned order is set aside and the ld.CIT(A) is directed to consider the claim of the assessee addressing the specific document - Appeal of the assessee is allowed for statistical purposes. - I.T.A. No.4827/Del/2015 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndh Projects Masonry amounting to ₹ 1,00,835/- the assessee filed revised computation of income in the course of the assessment proceedings. However, the Assessing Officer being of the view that it was not reflected in the books of accounts of the assessee added the same to the income of the assessee. 3. In appeal before the First Appellate Authority, the assessee filed fresh evidences and submitted that the necessary corrections had been carried out in the computation of income. However, despite the availability of Remand Report where the Assessing Officer had accepted that the receipt of ₹ 42,72,686/- from M/s Sindh Projects Masonary were reflected therein the CIT(A) did not appreciate this fact. 4. Inviting attention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of facts and evidences and not necessarily only by an argument advanced before the AO at the assessment stage. As per the record, assessee claims relief on the basis of aforesaid Form 16A stated to be made available to the assessee only on or after 12.10.2012 thus in the original computation these could not be reflected. Since the aspect has not been addressed and examined the impugned order is set aside and the ld.CIT(A) is directed to consider the claim of the assessee addressing the specific document and incase the CIT(A) is of the view that the said evidence is not a relevant evidence for deciding the issue then the specific reasoning and conclusion it is made clear is required to be set out in writing after affording the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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