9911796707
TMI Blog2022 (11) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents have not been considered by the Ld. A.O., since the assessee has not made available those documents to the A.O. in support of his contention, the A.O. has made addition and passed assessment order based on the material available on record. Since, the assessee has not made available all the documents in support of his contention and the A.O. had no opportunity to test the veracity, genuineness of those documents, we deem it fit to remand the matter to the file of Ld. A.O. with a direction to the assessee to produce all material evidences in support of his contentions that the assessee had repaid the said amount which was received Gurpreet Singh Chaddha. Further we direct the A.O. to consider the same and pass appropriate order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce or document or to cross examine the witness produced by the assessee or to produce any evidence or documents or any witness in rebuttal of the additional evidence produced by the assessee. 4. That, in facts and circumstances of the case, Ld. CIT (A) has erred in not calling for a remand report before accepting the additional evidence submitted by the assessee during the appellate proceedings. 5. That, in facts and circumstances of the case, Ld. CIT (A) has erred in ignoring the fact that during the course of assessment proceedings, the assessee failed to prove the genuineness of source of fund nor provide any confirmation/evidence regarding the receipt of Rs.1,50,00,000/-. 3. Brief facts of the case are that, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2019, in deleting the addition of Rs. 1,50,00,000/- the Revenue has preferred the present appeal on the grounds mentioned above. 6. The notice issued by the registry of the Tribunal has returned un-served with an endorsement door locked . The notice has also been sent by the Revenue Department as per the directions of the Tribunal which was sent to the mail id available on record and the notice has also been served through affixture by the Inspector and the Revenue has produced the report of the Inspector. In view of the same, we are of the opinion that the assessee is not interested in defending the present appeal. Therefore, we are constrained to decide the appeal on hearing the Ld. DR and perused the material available on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount alongwith repayment statement duly confirmed by Mr. Gurpreet Singh Chaddha. He has also filed the copy of bank statement of Sh. Gurpreet Singh Chaddha and ^confirmation of repayment of advance. The appellant has also enclosed the copy of ITR and computation of income of Sh. Gurpreet Singh Chaddha in support of his contention. I have gone through the evidences and documents furnished by the appellant in support of his contention that he has received the advance against the sale of property from Sh. Gurpreet Singh Chaddha against agreement to sale dated 10th March, 2016. The appellant has received the advance through banking channel and he has also filed the I confirmation from Sh. Gurpreet Singh Chaddha in respect of advance I receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with repayment statement duly confirmed by Gurpreet Singh Chaddha and the copy of the bank statement of Gurpreet Singh Chaddha and confirmation of re payment of the advance. The assessee has also enclosed the copy of the ITR and computation of income of Gurpreet Singh Chaddha before the CIT(A). Admittedly, those documents have not been considered by the Ld. A.O., since the assessee has not made available those documents to the A.O. in support of his contention, the A.O. has made addition and passed assessment order based on the material available on record. Since, the assessee has not made available all the documents in support of his contention and the A.O. had no opportunity to test the veracity, genuineness of those documents, we deem it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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