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2019 (11) TMI 1787 - ITAT JAIPURUnexplained Deposits in bank account - as submitted by assessee that the explanation filed by the assessee before the ld. CIT(A) has not been properly appreciated as his father had given the amount to the assessee out of his past savings, sale of ornaments and sale of agricultural produce - CIT(A) observed that father of the assessee has given the amount to the assessee out of sale proceeds of agricultural land - DR contended that the assessee has agreed to surrender this amount and to pay tax - HELD THAT:- As found from record that before the ld. CIT(A) the assessee has filed the detailed submissions which has been duly incorporated by the ld. CIT(A) in his order which clearly states that the amount was given to the assessee by his father out of the sale proceeds of ornaments, past savings and agricultural produce. In this submission, there is no mention that the father has given the cash out of sale proceeds of agricultural land which appears to be wrongly taken by the ld. CIT(A). Thus there was a wrong appreciation of facts which goes to the root of the matter to the assessee. Thus restore the matter back to the file of the ld. CIT(A) for deciding the issue afresh after considering the correct reply filed by the assessee - Appeal of the assessee is allowed for Statistical purposes
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