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TMI Blog2024 (7) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... the cash withdrawals from bank with supporting evidence - HELD THAT:- The assessment order as well as impugned order that against the notice issued by the AO assessee furnished the details of cash deposits in various bank accounts, recovery from debtors, cash book, etc. and no further notice has been issued by the AO seeking further details. Since the AR prayed to afford an opportunity to furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aceless Appeal Centre [NFAC], Delhi for the assessment year 2013-14 towards quantum addition under section 68 of the Income Tax Act, 1961 [ Act in short] as well as appeal against rectification order under section 154 of the Act. 2. First, we shall take up the appeal against quantum addition in I.T.A. No. 233/Chny/2024 for adjudication. 3. The only effective ground emanates for our consideration a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences filed by the assessee vide his letter dated 09.03.2022 before the Assessing Officer, in which, the assessee has voluntarily furnished the details of total deposits of cash in various bank account, cash book containing the details of recovery made from debtors, etc. Without calling for any further details, as may be required by the Assessing Officer, the assessment was completed on 28.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer seeking further details. Since the ld. AR prayed to afford an opportunity to furnish complete details as may be required by the Assessing Officer to prosecute his case, we deem it proper in the interest of justice to remand the matter back to the file of the Assessing Officer for his consideration afresh. The assessee is at liberty to file evidence in support of his claim and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 9. Since we have set aside the order of the ld. CIT(A) against confirmation of quantum addition and remitted the matter back to the file of the Assessing Officer for de novo consideration, at this stage, the appeal filed against rectification order is mere academic in nature, requires no adjudication and liable to be dismissed as infructuous. Accordingly, the appeal filed by the assessee is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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