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2023 (4) TMI 808 - AT - Income TaxUnexplained credit in bank account - As argued AO has erred in making addition knowing the fact that Bank account is holding jointly by husband and wife - HELD THAT:- In the affidavit, the assessee contended that no return of income was filed by her as her income was below the taxable limit. No books of account was required to be maintained. The matter was very old and considerable time was passed as her case relates to A.Y. 2011-12. The assessee collected bank account and other material and his accountant prepared necessary details and books of account. Due to non-availability of such material evidence, the assessee could not produce the details before the AO in time which resulted in passing ex parte order. The assessee in the affidavit also prayed to produce additional evidence. For admission of additional evidence, the assessee contended that the documents are necessary to decide the matter effectively and completely. The assessee tried her best with due diligence to produce document but she could not receive such documents in time. Such documents are necessary to prove the genuineness of claim of assessee. There was no fault on the part of assessee as the assessee made sufficient effort to collect such evidence. Assessee has filed the assessment order in case of her husband wherein the same addition with regard to cash credit in joint bank account has been made. It is settled legal position under law that the same income cannot be taxed twice. Therefore, the appeal of assessee is restored back to the file of ld. CIT(A) to decide the appeal on merit. CIT(A) is also directed to consider the additional evidence which was filed by assessee on record. Appeal of the assessee is allowed for statistical purpose.
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