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2015 (6) TMI 522 - AT - Income TaxUnexplained investment - CIT(A) deleted the addition relying on additional evidence filed by the assessee in the form of a confirmation letter issued by the partners of M/s. SK Builders - Held that:- A perusal of the copy of the relevant confirmation letter shows that the same does not contain any date. Even the letter stated to be filed by the assessee before the Assessing Officer is also undated and the same does not contain anything to show that the relevant confirmation letter was filed by the assessee before the Assessing Officer alongwith the said letter. On the other hand, there is a clear mention made by the Assessing Officer on page 3 of the assessment order that the claim of the assessee of having paid the amount of ₹ 66,22,500 to persons other than the partners of M/s. SK Builders on the request of M/s.SK Builders, was not supported by any evidence filed by the assessee. We therefore, are inclined to accept the contention of the Learned Departmental Representative that the relevant confirmation letter was filed by the assessee for the first time before the learned CIT(A) and the same constituting additional evidence was relied upon by the learned CIT(A) to give relief to the assessee without giving any opportunity to the Assessing Officer to verify the same. There is thus a clear violation of Rule 46A of the Income-tax Rules, 1962 by the CIT(A), and his impugned order is therefore, liable to be set aside. Thus restore the matter to the file of the Assessing Officer for deciding the same afresh after verifying the relevant confirmation letter filed by the assessee. - Decided in favour of revenue for statistical purposes.
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