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2018 (6) TMI 1741 - ITAT DELHIAdmissibility of additional evidences - unexplained cash deposits - CIT(A) refusing admission of additional evidence under Rule 46A of I.T.Rules - case was selected for scrutiny on the basis of AIR Information regarding cash deposits in S.B. account by assessee without quoting PAN numbers in the A.Y. under appeal - HELD THAT:- Assessee did not produce these evidences before the A.O. at the assessment stage, therefore, A.O. pleaded that application for admission of additional evidence may be rejected. These facts makes it very clear that whatever evidences were filed by assessee at the appellate stage are relevant and goes to the root of the matter and may explain the source of cash deposits in the bank account of assessee. The same requires consideration and examination at the level of Ld.CIT(A). Once the additional evidences have been examined by the A.O. at the appellate stage and A.O. says that the claim of assessee is verifiable would support the claim of assessee that these documents were essential for just decision in the matter. CIT(A) therefore instead of rejecting these additional evidences should have admitted the additional evidences for deciding the appeal on merits. Hon’ble Supreme Court in the case of Tek Ram [2013 (8) TMI 459 - SC ORDER] and Hon’ble P&H High Court in the case of Mukta Metal Works [2011 (2) TMI 250 - PUNJAB AND HARYANA HIGH COURT] admitted the additional evidences as being relevant and required to be looked into. Thus Ld.CIT(A) should have admitted these additional evidences and decided the appeal of assessee on merits. Appeal of the assessee is allowed for statistical purposes.
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