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TMI Blog2018 (3) TMI 1837X X X X Extracts X X X X X X X X Extracts X X X X ..... ions filed before the CIT(A), no grievance in this regard was raised by the assessee. CIT(A) has duly taken into consideration the break-up of the operating expenses. No merit therein, the grievance sought to be raised by the assessee by way of ground no.1, ground no.1 is rejected. X X X X Extracts X X X X X X X X Extracts X X X X ..... osed for your kind consideration. Since the Assessee could not present evidences/details for operating exps. at the time of hearing due to a reasonable cause of medical unfitness, so these evidences/details should be allowed as per the Rule 46A and on the ground of principal of natural justice. 2). The AO has further added ₹ 1,90,000/- of cash deposited Bank Account. This deposit represent receipt from withdrawal from same bank account as well as receipt from Teaching activity, which is already disclosed by the assessee in the ITR." 4. The ld. CIT(A) forwarded these written submissions to the AO and asked for a remand report. The AO submitted the remand report, to which, no rejoinder was filed. The ld. CIT(A) admitted the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of section 57(iii) because adequate evidences-for the same have not been provided by the appellant and also because the nexus between these expenses and the income from other sources declared by the appellant in the return of income, has not been proved by him. I also hold that the other two additions of ₹ 1,50,000/- by treating the declared agricultural income as income from other sources, and that of ₹ 1,90,600/-, being cash deposited in the appellant's bank account, are correctly made by the A.O. Ground no. 2, 3 and 4 are accordingly dismissed." 5. Before this Bench, the assessee has filed by way of additional evidences, salary Certificates from his employees. These Certificates, however, are dated 27.09.2017, i.e., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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