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TMI Blog2013 (7) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... Deleting the additions of Rs. 20.02.801/- made on a/c of unexplained cash Credit u/s 68 of Income Tax Act 1961. The appellant craves the right to alter, amend add of substitute the grounds of Appeal." 2. The relevant facts of the case are that the assessee declared an income of ₹ 4,11,408/- by way of filing her return which was processed under section 143(1) and subsequently selected for CASS on the basis of AIR. Consequently notice under section 143 (2) was issued. The assessee in the year under consideration received income from pension from the Ministry of communication. The assessee also derived income from other sources. 2.1. As per the annual information report (AIR) the assessee had deposited cash to the tune of ₹ 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed bank certificate of ₹ 20,00,000/- in FDRs dated 01.02.2007. Accordingly in the circumstances an addition of ₹ 20,02,801/- was made under section 68 as unexplained cash deposit in the hands of the assessee. 3. In appeal before the First Appellate Authority it was submitted that the assessee belongs to Khasi tribe and is the daughter of late Dr (Mrs) P.Rynjah, an eminent Civil Surgeon of the North-East and was the only child of the Mintri-Raja family of the nongkrem tribe and her father was an eminent lawyer. It was submitted that the parental home was located in the hilly regions of Shillong. The tribal family it was explained follows the Mawlai system of inheritance which is Matriarchial and matrilineal . The assessee he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee that these documents could not be filed earlier. 4. The Assessing Officer as per his remand report dated 04.03.2011 required the assessee to be present on 03.03.2011 vide notice dated 28.02.2011. The extract from the remand report is reproduced in para 9 of the CIT(A)'s order. A perusal of the same shows that apart from the said date, various other opportunities were also given by the Assessing Officer namely 11.11.2009; 28.11.2009; and 02.12.2009, considering the fresh evidences filed the assessing officer was of the view that these comprised of only 16 sheets of paper which the assessee states could not be filed before the Assessing Officer during the course of the assessment proceedings due to an error of judgement. However th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed. However in view of the fact that the departmental ground is also addressing the admission of fresh evidence it was her submission that the issue should be restored back to the file of the Assessing Officer in terms of the principles laid down in the judgement and order of the Hon'ble High Court in the case of Maneesh Buildwell. 6. The Ld. AR on the other hand relying upon the impugned order submitted that the opportunities given by the assessing officer on facts have not been informed to the assessee, moreover it was submitted that the evidences have been gone into by the CIT(A), relying upon CIT vs. Chandra Kant Chanu Bhai Patel (2011) 202 Taxman 262 (DEL), it was submitted that it is not necessary to restore the issue for ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Maneesh Buildwell revenue case necessitates that the fresh evidences relied upon by the assessee be enquired into. The finding in impugned order, it is seen is not based on a correct judicious understanding of facts and evidences as such has no merits. Accordingly on a consideration of the entire facts and circumstances of the case and the material available on record, we consider it appropriate to restore the issue back to the file of the Assessing Officer with the direction to decide the same in accordance with law after giving the assessee a reasonable opportunity of being heard. The said order was pronounced in the open court in the presence of the parties at the time of hearing. 8. In the result the appeal of the Revenue is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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