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2022 (8) TMI 567 - AT - Income TaxAssessment of trust - addition u/s 68 - unexplained donations - revenue submitted that even during the course of the set aside proceedings, the assessee could neither furnish the correct addresses of the donors, nor produce them before the AO for cross-examination - AO did not issue any fresh summons to the thirteen alleged donors in the remand proceedings, despite the assessee having provided their addresses before the Ld. CIT(A) - HELD THAT:- CIT(A), it is seen, has nowhere considered the assessee's contentions. No findings have been recorded on these submissions. Assessing Officer having not summoned the thirteen donors of the assessee during the Remand proceedings, from the addresses provided by the assessee before the CIT(A), AO's Remand Report ought not to have affected the Ld. CIT(A)'s decision adversely to the assessee, particularly when the Ld. CIT(A) too did not deem it proper, for the reasons not evincible from the order under appeal, to so much so as to have taken note of the contentions raised by the assessee in his Rebuttal to the Remand Report, much less deal with them in the impugned order. Rather, the Ld. CIT(A) ought to have directed the Assessing Officer to summon the persons, or to have himself summoned them. Au contraire, the Ld. CIT(A) wrongly endorsed the Assessing Officer's unsustainable finding that the assessee had not provided fresh addresses. Even otherwise, the assessee cannot be said to have gained anything by not providing the addresses of his donors. Rather, in the process, the claim of the assessee remained hanging fire for long years, before the ultimate passing of the order under appeal. We find this to be a fit case where despite the Authorities below erred in not summoning the assessee's donors, the matter requires to be once again remitted to the Assessing Officer to be decided afresh on merit, in accordance with law, after summoning the thirteen donors of the assessee, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before Assessing Officer. All pleas available under the law shall remain so available to the assessee. Appeal of the assessee is treated as allowed for statistical purposes.
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