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2021 (7) TMI 270 - AT - Income TaxAssessment ex parte - addition of the amount deposited by the assessee in his saving bank account - HELD THAT:- Since the assessment order was passed by the A.O. ex parte, the assessee furnished the additional evidences before the Ld. CIT(A) who admitted the same. CIT(A) sustained the addition by observing that the assessee had not brought any evidence on record to authenticate his claim that the cash deposited in his bank account was out of the withdrawal/adjustment of cash from his father's bank account. On the contrary the claim of the assessee was that the cash was deposited in his bank account out of cash withdrawn by his father from his bank account. In the present case, it is not brought on record as to what were the contents of the bank statement furnished by the assessee and it is not clear as to whether there were sufficient withdrawals to justify the deposit in the bank account of the assessee. We therefore deem it appropriate to set aside this case back to the file of the A.O. to be adjudicated afresh - Appeal of the assessee is allowed for statistical purposes.
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