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2021 (2) TMI 1074 - AT - Income TaxAddition u/s 68 - unexplained cash deposits - CIT-A non admitting additional evidence - default of appellate proceedings under Rule 46A of the Income Tax RulesHELD THAT:- Although, before the ld. CIT(A), all the documents placed on record by the assessee and the ld. CIT(A) had accepted without any objection and in furtherance of his action of having accepted the same, he forwarded it to the A.O. for seeking his remand report. This act of the ld. CIT(A) shown his intention that he had accepted the additional evidences and had no reservations about it but in absence of remand report submitted by the A.O., the ld. CIT(A) has taken contrary view and dismissed the appeal of the assessee by not admitting the documents submitted by the assessee which in our view, is not correct. Even the Hon’ble Supreme Court in the case of Collector, Land Acquisition Vs Mst. Katiji [1987 (2) TMI 61 - SUPREME COURT] had categorically held that “technical considerations are pitted against the cause of substantial justice it is the cause of substantial justice that must prevail.” Therefore, in view of the above proposition as laid down by the Hon’ble Supreme Court and also keeping in view the principles laid down in the decisions in the cases of CIT v. Virgin Securities and Credits P. Ltd [2011 (2) TMI 207 - DELHI HIGH COURT] . We allow both these grounds of appeal raised by the assessee and admit the documents placed on record by the assessee as additional evidences. In view of the above facts and circumstances, we have admitted the additional evidences, therefore, the matter is remanded back to the A.O. for the deciding the issue afresh. This appeal of the assessee is allowed for statistical purposes only.
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