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2023 (12) TMI 29 - ITAT SURATAddition by disallowing sundry creditor - despite giving various show cause notices, no detail is furnished - CIT(A) granted relief to the assessee on considering the additional evidence - HELD THAT:- AO in his remand report has not disputed about the transaction rather accepted that seller and purchaser party both responded. Assessing Officer in second remand report clearly submitted that “they have submitted bank statement (shown some payment in subsequent year)”. We also find that neither the sale of assessee was disputed nor the purchase transaction was disputed, the Assessing Officer merely disputed the outstanding balance of sundry creditors. AO has not brought any adverse material to show that the assessee was having wrong credit when the assessee categorically contended that they started business activity in the end of January, 2015. We find that the ld. CIT(A) admitted the additional evidence by considering its nature and veracity and other circumstances. In the present case, the assessee right from the beginning clearly and categorically took their stand that no notice during the assessment was received thus they have no opportunity to file such evidence before the AO. However in the case of CIT Vs Ranjit Kumar Choudhary [2006 (11) TMI 144 - GAUHATI HIGH COURT] and N.B. Surti Family Trust [2005 (10) TMI 27 - GUJARAT HIGH COURT] the evidences were filed for the first time without disclosing any reason, therefore, in our considered view, the ratio of those decisions are not applicable in the facts of the present case. Pas per our direction, at the time of conclusion of hearing assessee filed confirmation of creditors and the part payment received by them in subsequent assessment year. Such fact is otherwise was accepted by assessing officer in his remand report. Appeal of revenue is dismissed.
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