9911796707
TMI Blog2025 (1) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... onditions of section 10(26AAA) were fulfilled.
Therefore, the order of the CIT(A) being in contravention of Rule 46A(3) of the I.T. Rules, 1962 is liable to be set aside. Both the Ld. DR as well as the Ld. AR were agreeable to the proposal. Hence, in the interest of justice and fair play, since the assessee could not file the required evidence for claiming exemption before the Ld. AO, both the orders of the Ld. CIT(A) as well as of the Ld. AO are hereby set-aside and the assessment proceedings are restored before the Ld. AO to be done afresh. Appeal filed by the Revenue is allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of accepting additional evidences and the situation which prevented the assessee from producing such evidence before the AO during the course of assessment proceedings. Therefore, the appellate authority has erred in accepting additional evidences without discussing the circumstances that prevented the assessee from producing the same before the AO during the course of assessment proceedings. 4. That, the Ld. CIT(A), NaFAC, Delhi is not justified in law and in fact in striking down the addition made by the assessing officer treating the assessee as an exempted u/s. 10(26AAA) of the I T Act, 1961 without calling for confirmation of accounts from Indian Oil Corporation Limited to whom payments were allegedly made by the assessee. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 690/- were treated as unexplained money and added u/s 69A of the Act while the sum of Rs. 15,08,694/- for purchase of vehicle was added as unexplained deposit u/s 69 of the Act. Further, the commission income of Rs. 11,62,481/- from M/s Dish Infra Services Private Limited on which TDS was deducted was also added to the income of the assessee in absence of any reply to the notice issued and the order u/s 147 r.w.s. 144 r.w.s. 144B of the Act was made at the total income of Rs. 9,19,53,065/-. However, the assessee's claim of exemption under section 10(26AAA) was denied by the Ld. AO. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who allowed the appeal and directed the Ld. AO to delete the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. CIT(A)'s order and it was also submitted that ledger account was submitted before the Ld. AO and Ld. CIT(A). 7. We have gone through the facts of the case and perused the record and the submissions made. Ground no. 1 of the appeal relates to the relief allowed by deleting the addition u/s 69A of the Act. Ground nos. 2 & 3 relate to the Ld. CIT(A) admitting fresh evidences without calling remand report from the Ld. AO which contravenes Rule 46A(3) of the Income Tax Rules, 1962. Ground No. 4 relates to the income being treated as income without verification of facts from the Indian Oil Corporation Ltd. In this context it is relevant to refer to Section 10 under Chapter III of the Act which deals with incomes which do not form a part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or (v) any other individual, who was not domiciled in Sikkim on or before the 26th day of April, 1975, but it is established beyond doubt that such individual's father or husband or paternal grand-father or brother from the same father was domiciled in Sikkim on or before the 26th day of April, 1975;]" 8. The Ld. CIT(A) accepted the additional evidence being the certificate of identification and allowed the relief only on the basis of the certificate without allowing an opportunity of being heard to the Ld. AO of verifying whether the conditions of section 10(26AAA) were fulfilled. Therefore, the order of the Ld. CIT(A) being in contravention of Rule 46A(3) of the I.T. Rules, 1962 is liable to be set aside. Both the Ld. DR as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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