9911796707
TMI Blog2021 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... of the AO relied upon by the ld. CIT(A), it is seen that the predominant argument has been opportunity already provided. The assessee's explanation that he could not participate fully having remained pre-occupied in marriage etc. responsibility of a child remains unrebutted. The explanation in the circumstances is plausible. Thus, the exercise of relying on the non-speaking remand report becomes meaningless and cannot be said to be a fair and impartial exercise of power. In order to discard the explanation from agricultural sources specific dates need be recorded to show that the bank deposits being prior to availability of funds as per Form-J etc. No such finding is recorded. Considering the fact that the assessee is also attemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit was from disclosed and known sources. 3. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same. 2. At the time of hearing, an adjournment was moved on behalf of the assessee stating that certain documents are in the process of being obtained. However, considering the record, it was deemed appropriate to reject the adjournment application and proceed to hear the appeal ex-parte qua the assessee appellant on merits after hearing the ld. Sr. DR. 3. In the facts of the present case, the assessee was subjected to an addition of ₹ 7 lacs. The assessee carried the issue in appeal before the CIT(A). As per para 3.1 of the impugned order, followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Registry of Sale Deeds etc. demonstrating this fact was stated to be included. The friends were named as Shri Krishan Kumar, from whom ₹ 4.5 lacs had been obtained and Shri Dharam Singh, from whom ₹ 3.5 lacs had been obtained. It is seen that the assessee also claimed that having remained busy in the marriage of his daughter, wherein as a result of the death of his wife, all family responsibilities fell upon him in the absence of his son who was abroad, thus proper explanations etc. could not be given. 6. It is seen that the said explanation was discarded by the CIT(A) holding as under: 3.4. .......................The assessee sought to file additional evidences under Rule 46A of the come Tax Rules which was admitted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No such finding is recorded. 8. In the above facts and circumstances, considering the fact that the assessee is also attempting to obtain further documentary evidences to satisfactorily support its case, it is deemed appropriate and in the interests of substantial justice to set aside the impugned order back to the file of the CIT(A) requiring the said authority to specifically address the evidences relied upon and in the eventuality, these are found to be insufficient and incomplete, the said fact be confronted to the assessee and opportunity to make good deficiencies noticed, if any, be provided. The First Appellate Authority thereafter to pass a speaking order in accordance with law after providing the assessee an effective opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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