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2022 (5) TMI 667 - AT - Income TaxUnexplained source of cash deposit - AO was of the view that the entire cash deposits in bank account maintained with SBBJ Durgapura is unexplained income of the assessee and the assessee has failed to explain the sources of the same by submitting factually incorrect submissions - CIT-A deleted the addition partly - HELD THAT:- AR relying to the written submission further made the oral arguments at the time of hearing and have analyzed written submission before us. AR filed a detailed submission wherein he has filed a chart showing details in respect of realisation made from the old debtors in the year under consideration - As regard the fact that the debtors were outstanding in A. Y. 2008-09 being the just preceding year, he has filed copy of the ITR, Balance Sheet and Profit & loss account, summary of debtors for A. Y. 2008-09 and copy of Value added tax return filed by the assessee - AR of the assessee also filed the details in respect of advance received from debtors and copy of their ledger account were submitted. We considered the contentions of the both the parties, considered the decision cited and relied upon and based on information and analyses of facts supported by evidence and argument we feel that the ld. CIT(A) has erred in not granting the relief to the assessee fully. Thus, based on the above discussion the ground no. 1 raised by the assessee is allowed. Addition u/s 80C - while filling the return of income he has claimed rebate under section 80C for an amount of Rs. 55,000/- out of which receipts of Rs. 32,653 submitted but while finalizing the assessment the same was not allowed - Even the ld. CIT(A) has dismissed this ground on technical issued and not decided on merits - HELD THAT:- Ongoing through the finding of the ld. CIT(A) it is apparent that he has on technical ground not considered claim of the assessee and even though the proof were filed before him partly. DR submitted that the assessee has not submitted the full claim details and submitted part proof and even at the stage of CIT(A) and submitted that without evidence claim is not allowable. Thus it would be in the interest of justice this evidence be presented to the AO and ld.AO after considering the details and proof of the amount claimed may consider the issue of allowability of the deduction claimed under Chapter VIA. Thus, the grounds of appeal is technically allowed.
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