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2018 (9) TMI 341 - ITAT CHANDIGARHDisallowance u/s 68 - unexplained cash credit while passing assessment order u/s 144 - assessee has failed to prove the sources of cash deposits, by way of any documentary evidence - assessment was passed u/s 144 in peculiar facts where admittedly the assessee being a ‘Non Resident Indian' permanently settled in Canada - Held that:- We note that the occasion for the AO to file an appeal did not arise. It is noticed that for filing the present appeal, approval has been granted by Pr. CIT Ludhiana on 28.07.2017. There can be no two opinions to hold that the approval admittedly has also been granted mechanically which leads to the indelible conclusion that the Administrative checks and balances placed by the Department in place for not filing frivolous appeals admittedly are not working. Since the facts and evidences considered in the remand proceedings have not been rebutted by the AO in the present proceedings, the present appeal ought not to have been filed. As once the issues have been given up by the AO in the remand proceedings, the occasion to re-agitate the very same issue by filing an appeal in the absence of any rebuttal on facts and evidences can be easily said to be not only an irresponsible criminal waste of Government time, money and resources but also gives rise to the latent resentment in public consciousness that the tax authorities are callously heedless and uncaring vis-à-vis the pain and harassment caused by such obdurate acts to the public whom they are presumed to serve. Once the AO is satisfied in the remand proceeding, he cannot be said to be aggrieved by the order passed by the CIT(A) considering his own remand report. It need not be over emphasized that as far as the world at large is concerned, the Assessing Officer is an authority and is not a specific person. Thus, merely on account of change of the AO, presumably the incumbent cannot be allowed to file appeals willy nilly. - Decided against revenue
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