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TMI Blog2019 (10) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... g whether there was any incriminating material found or not during the course of search relating to the issue on which addition was made. There is no discussion in his order as to how the order was validly passed on the contention raised by the CIT(A). CIT(A), we find, has only reiterated his findings on the merits of the case. In view of the same, we consider it fit to restore the issue back to the CIT(A) to adjudicate the same afresh after going through the facts of the case giving specific findings on the issue. CIT(A) is directed to pass a speaking order. - ITA No.1057/Chd/2018 And ITA No.1059/Chd/2018 - - - Dated:- 31-7-2019 - Smt. Diva Singh, Judicial Member And Smt. Annapurna Gupta, Accountant Member For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gain is not justified since no incriminating material has been found during the course of search conducted on 21st of October 2010 relating to the above addition. 4. That the Appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 4. Th e Ld.Coun sel for the assessee first took up ground No.3 before us statin g that it was a legal ground challenging the validity of the assessment framed in the present case. Taking us through the facts it was contended that a search was conducted u/s 132 of the Act on 21.10.2010 on the assessee and thereafter assessme nt framed u/s 153A r.ws. 143(3) of the Act maki ng various addition s to the income of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.3(d) as under: Para (dl It is correct that the appellant/assessee has raised an additional grounds of appeal vide memorandum dated 18.07.2017 which is reproduced here under; 1. That the worthy Deputy Commissioner of Income Tax has erred in making additions on issues as per ground of appeal despite the fact that no incriminating evidence was found during the course of search conducted on 21/22-October-2010 by the Department on account of various additions which have been challenged by the assessee . 2. That the addition is otherwise not sustainable because of number of judgments in the favour of assessee . The Ld. Assessing Officer has stated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the addition in the absence of incriminating evidence found during the search. Here it is observed that addition/disallowance has been made by the AO on account of the fact that the assessee could not substantiate the claim of deduction on account of expenses on improvement as cost of boundary wall and cost of earth filing. It was not a case where any new addition has been made by the AO but a case where the claim of the assessee has been denied in the absence of proof. It is a settled position of law that for claiming any expense the assessee is required to substantiate the same with the documentary evidences. In the present case, the assessee has not been able to file the evidence in support of his claim for the expenses towards earth fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional ground before him vis- -vis the validity of the Assessment framed in the absence of any incriminating material found during the course of search. We have also noted that the assessee had made submissions in this regard also and have referred to various judicial decisions also. On going through the findings of the Ld.CI T(A) on this ground raised at para 3.8 of is order reproduced above we find that the Ld.CIT(A) had not dealt with the issue at hand. There is no finding whether there was any incriminating material found or not during the course of search relating to the issue on which addition was made. There is no discussion in his order as to how the order was validly passed on the contention raised by the Ld.CIT(A). The Ld.CIT(A), w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... search conducted on 21st of October 2010 relating to the above addition. 4. Notwithstanding the above said grounds of appeal, the addition of ₹ 5,59,398/- as made by the Assessing Officer and confirmed by the CIT(A) is against the facts and circumstances of the case. 5. That the Appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 13. It is relevant to mention here that the issue involved in this appeal is similar to that involved in ITA No.1057/Chd/2018 and the decision rendered therein will apply with equal force to this appeal also. The appeal of the assessee is allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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