TMI Blog2014 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... to which additional evidence admitted by the tribunal and considered by him had clinched the issue in favour of the assessee – Thus, the CIT(Appeals) in essence shifted the burden of establishing such facts on the Revenue rather than on the assessee – the entire issue is based on appreciation of facts – thus, no question of law arises – Decided against Assessee. - Tax Appeal No. 1017 of 2013 - - - Dated:- 18-2-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Mr. Hardik V. Vora, Adv. For the Respondent : None ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. The assessee has preferred this appeal challenging the judgement of the Income Tax Appellate Tribunal ( the tribunal for short) dated 8.3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 from 16 parties, out of which Rs.13,69,700/from 14 parties was treated as non genuine and added to the total income of the assessee by the Assessing Officer in the assessment order. During the first ground of appellate proceedings the appellant produced the copy of 7/12 extracts, loan confirmations, copy of D.D. purchased by the creditors, copy of voters id card and addresses to prove the genuineness of loans. As all of the creditors are agriculturist, it was also submitted that for the agriculturists, it is difficult to maintain books of accounts for various activities related to agriculture. I have gone through the assessment order and submission of the appellant. From the remand report, it is quite obvious that Assessing Officer has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tribunal in para 6 of the order in first round and Ld.CIT(A) has also stated that he was unable to understand why the parties should have given odd amounts. It is commented by the Tribunal that this may be a starting point for further inquiry but on this basis alone, loan cannot be treated as non genuine. This goes to show that as per the tribunal decision, Ld.CIT(A) should have made inquiries on this aspect as to why the parties have given odd amount but there is no mention in this order of Ld.CIT(A) regarding any inquiry made by him on this aspect. From the copy of the remand report available on record, we find that it is stated by the AO in the remand report that most of the depositors are farmers and they produced 7/12 copies but no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, for this reason also, the addition is not justified. In support of this contention, reliance was placed by him on the Tribunal decision rendered in the case of ITO vs. Counter Force in ITA No.1636/A/2009 and he submitted first page and pages 1618 of this tribunal decision, which does not contain date of this tribunal order. The same is also not certified as true copy and therefore, we do not find it appropriate to consider this tribunal decision. Reliance was placed on another tribunal decision rendered in the case of Surender M John v ITO in ITA No.853/A/09 dated 31.8.2012. In that case, the tribunal has restored back the matter to the file of the AO with a direction that the assessee should furnish the requisite details abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returned in the subsequent year, therefore, also the genuineness thereof ought to have been accepted. He submitted that the tribunal s decision on this line though cited before it, the same was not followed on the premise that the full decision was not presented. Counsel contended that the judgement in question being too long only relevant portion albeit covering the entire issue was filed before the tribunal. 5. Having perused the documents on record, we do not find that the tribunal committed any error so as to give rise to substantial question of law. Entire issue was based on facts. The question was did the assessee offer explanation for different amounts credited in his account. The tribunal on the basis of evidence came to the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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