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2012 (12) TMI 185 - AT - Income TaxAdmission of additional evidence on alleged violation of Rule 46A - addition made for amount representing loans received, for the absence of confirmations from the creditor parties of the assessee - matter remanded back to AO by CIT(A) on assessee's submission that AO had never required the assessee to file the confirmations - AO, during remand proceedings, invoking the provisions of section 133(6), directly required the creditor Companies to furnish the particulars of their transactions with the assessee, the same being complied by creditors - AO did not submit any remand report to the CIT(A) despite reminders - CIT(A) deleted the addition on the basis of the confirmations and other supporting documents, explanations - Revenue now contesting the same Held that:- It is worthy of note that whereas the confirmations filed by both the creditor Companies in compliance u/s 133(6) in the remand proceedings are dated 25.06.2010 and were also received by the ITI on 25.6.10 itself, the assessee Company’s written submissions and application for additional evidence before the CIT(A) are of 26.3.10. This shows that it was after the filing of the application for additional evidence before the CIT(A), that the evidence was filed before and considered by the AO three months thereafter. Thus, the Department cannot have any grievance against the CIT(A) having entertained additional evidence at the back of the AO, particularly when the AO was duly supplied with the confirmations and all connected material and the AO, having considered the same, did not furnish any remand report before the CIT(A) inspite of reminders. The CIT(A) never entertained any additional evidence at all and deleted the addition on the basis of the aforesaid material filed with the AO in the remand proceedings. On merits also it is seen that the assessee had duly discharged its onus u/s 68. In the result, the appeal filed by the Department is dismissed.
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