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2022 (9) TMI 692 - AT - Income TaxDeemed income u/s 69A - unexplained cash deposited in bank account - nexus, purpose, character of the receipts and payments - payments received from the students - assessee had explained consistently by way of documentary evidences that the payments were received by her on behalf of M/s Ram Narain Institute of Education and these had been deposited in the bank accounts - HELD THAT:- Assessee was appointed as a Lecturer at Ram Narain School of Education on 01.10.2007 and the Employer Certificate that she was working as Principal in the Institute dated 09.09.2009 is also available on record. The Cash Book of the assessee mentioning the voucher numbers and the deposit in the bank account for the specific periods is available on record. It has been made available to the AO also as noticed that reference to the Cash Book has been made by him in his queries raised to the assessee as per ordersheet referred to by him - It is also seen that the Receipt Book of Ram Narain Society of Education qua these deposits for B.Ed/Courses is available - None of these documents, it is seen have been faulted with by the Revenue. Considering the reply made before the AO as well as the CIT(A) on merits, it is seen that the occasion to make the addition or sustain it in appeal did not arise. The consistent evidence on record remains unrebutted. In the absence of any inconsistency in the assessee's claim and non rebuttal of supporting documents, the addition cannot be sustained arbitrarily. The addition is directed to be deleted. It is also seen that the assessee has raised jurisdictional challenge. On going through the facts available in the assessment order itself which have been extracted in the earlier part of this order it is seen that on the basis of which it has been pleaded that the notices issued at the incorrect address are non est. These have been elaborated at length while recording submissions advanced on behalf of the assessee, find that the bald finding arrived at by the ld. CIT(A) though does not inspire any confidence in the correctness of the conclusion drawn on assumption of jurisdiction, however, since the addition on merits has been deleted, the jurisdictional issue, accordingly, does not require any specific adjudication. Accordingly, the appeal of the assessee is allowed.
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