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TMI Blog2022 (9) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... to remand this issue to the file of Assessing Officer for de novo adjudication after consideration of all details, as submitted by the assessee. Assessing Officer shall also have the liberty to call for or examine any other documents/detail as may be necessary for complete adjudication of this issue. As a result, the sole ground raised in present appeal is allowed for statistical purpose. - ITA No. 6039/Mum./2019 - - - Dated:- 5-9-2022 - SHRI OM PRAKASH KANT , ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL , JUDICIAL MEMBER Assessee by : Shri Ritesh Kumar Shah Revenue by : Shri Ajeya Kumar Ojha ORDER PER SANDEEP SINGH KARHAIL , J. M. The present appeal has been filed by the assessee challenging the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year, while the payment of the bills are received by the assessee in subsequent year and therefore difference appears in 26 AS. The Assessing Officer vide order dated 20/12/2016 passed under section 143(3) of the Act treated the cash deposit of Rs. 26 lakh in the bank accounts of the assessee maintained with State Bank of India as income earned from undisclosed sources and added the same to the total income of the assessee. In appeal before the learned CIT(A) assessee submitted additional evidence in support of its claim that amount deposited in bank account has been received as loan from its close relatives and some amount was withdrawn from its bank account. The assessee also claimed that some amount has also been received from its pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the lower authorities. On the other hand, learned Departmental Representative vehemently relied upon the orders passed by the lower authorities. 5. We have considered the rival submissions and perused the material available on record. It is evident from the record that, in the present case, the documents, now furnish before us by way of additional evidence, could not be filed by the assessee before the lower authorities and the impugned addition was made in absence of these details. Further the learned CIT(A) also dismissed assessee s appeal rejecting the admission of additional evidence filed by the assessee. In view of the above, in the larger interest of justice, we deem it appropriate to remand this issue to the file of Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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