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TMI Blog2022 (9) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 144. Even the CIT(A) did not take any cognizance to complete the proceeding to allow the opportunity to AO to complete the verification. The entire addition was on basis of assumption presumption. Accordingly, the order of the CIT(A) is setting aside. The matter is remanded back to Ld. CIT(A) for further adjudication.The evidence/explanations submitted by assessee in its defense shall be admitted by CIT(A), and adjudicated by CIT(A) on merits in accordance with law. Appeal of assessee allowed for statistical purposes. - I.T.A. No. 328/Asr/2019 - - - Dated:- 26-8-2022 - DR. M. L. MEENA , ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE , JUDICIAL MEMBER Appellant by : None Respondent by : Sh. S. M. Surendranath , Sr. DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... written submission which is extracted by the CIT(A) is reproduced as below: In the appeal proceedings the appellant had submitted his written submissions. It was stated that assessee is an employee of M/s. Sys-topic Laboratories P. Ltd. from where assessee received salary in his bank account after deduction of income tax. The addition made by AO in respect of deposits which were actually the salary receipts from the company. Further the assessee has made credit card payments out of the said salary account out of salaries receipts only. The assessee has never received any notice from department as assessee was out of the state during the concerned period of assessment proceedings for treatment of his wife suffering from cancer. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year under consideration. The additions were made related to deposit of cash in credit card account and salary earned by the assessee and the interest earned from bank. The source of the deposit in cash was from salary. Neither the assessing authority nor the appellate authority had made any verification related to deposit of cash and related to earning of salary. None of the revenue authorities made any verification to employer, or bank or credit card authority related to those transactions of assessee. The entire addition was made on the basis of the AIR DATA. For ascertaining the total income mere verification is required by the revenue authorities. Further the assessment was made u/s. 144. Even the Ld. CIT(A) did not take any cogniza ..... X X X X Extracts X X X X X X X X Extracts X X X X
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