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2014 (5) TMI 116 - ITAT DELHIValidity of admission of fresh evidence – Held that:- The AO issued questionnaire to the assessee on 03.06.2010 which was not responded to - further opportunities were given to the assessee which were not availed of and these resulted in passing of the order u/s 144/147 - Relying upon ITO, Ward-25(4), New Delhi vs Mrs. Pushplata Paliwal, Najafgarh, New Delhi [2014 (4) TMI 813 - ITAT DELHI] - The arguments of the revenue that the finding would not be relevant in the year under consideration as it pertains to the facts in 2006-07 assessment years on consideration of the specific facts mentioned in the assessment order namely June 2010 makes it fully applicable as no doubt the assessment year is 2006-07 the relevant dates in the re-opening make a mention of January 2010 and June 2010 - the hearings were fixed in 2010 for assessment year 2006-07 - the facts that the illness of the very same accountant in the case of a family member of the assessee in the order pertaining to 2008-08 Assessment Year cannot be brushed aside as irrelevant and it further fortifies the view of the CIT(A) in the present proceedings as such his action in admitting fresh evidence cannot be faulted with and the same is upheld – Decided against Revenue. Remand for re-consideration of additional evidences seek - Denial of opportunity of holistic examination – Held that:- It is a matter of record that fresh evidence has been confronted to the AO by the CIT(A) as per the requirements under law - It is also evidenced by the order itself that after receiving the objections of the AO who opposed the admission of fresh evidence, the CIT(A) exercising the powers vested in him overruled the objections of the AO and held that the assessee was prevented by a sufficient cause in placing the evidence before the AO - The neurological illness of a chronic diabetic person who was acting as ITP/ Accountant for the assessee and its family members was accepted as a sufficient cause - there was no merit in accepting the request for restoring the issue yet again to the AO for his consideration - the relevant documents have been looked into by the CIT(A) and on being satisfied by the correctness of the claim deletion has been ordered - The reasoning of the CIT(A) on examination cannot be faulted with and it is not a case that deletion has been ordered merely because no negative comment is made by the AO. The CIT(A) has gone on to examine these evidences himself and only thereafter on satisfying himself on the basis of the documents qua the depreciation on car or the interest income by way of documents that amounts borrowed from the banks against FDRs has been utilized for giving loans on which interest has been earned and thereafter a finding arrived at that there was a direct nexus with expenditure of interest paid on his borrowing from FDRs - Similarly the investment in property supported by receipt of award of compensation by various members of Mahendra Pal Paliwal HUF and Mahendra Pal Paliwal himself alongwith evidences of agricultural income in the year under consideration wherein such income was being claimed over the years - in the absence of any cogent argument in impeaching the authenticity of the documents relied upon the request for remand merely for the sake of asking cannot be acceded to - the request made whimsically if granted would amount to abuse of the procedures which cannot be allowed – Decided against Revenue.
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