TMI Blog2015 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken on record, for a proper adjudication of the issue. Therefore, the issue of whether there is a service of the notice u/s 143(2) of the Act, shall be examined by AO for the first time after perusal of material on record. As regards the issue on merit (additions u/s 68 of the Act), the AO shall decide the matter afresh after examining additional evidence filed before us. The assessee shall be given reasonable opportunity of being heard before the assessment is reframed. Needless to state, the assessee’s legal Representative shall cooperate with the Assessing Officer for expeditious disposal of the matter. It is ordered accordingly. -Decided in fvaour of assessee for statistical purposes. - ITA No. 5206/Del /2013 - - - Dated:- 5-1-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- was deposited in OBC on 2/3/2007. He further stated that the deal did not materialize. In this regard, the A.O. specifically asked the assessee to furnish copy of agreement to sell and to produce the person with whom the agreement to sell was made. From the assessment order I find that the A.O. provided more than sufficient time and opportunities to the assessee but the assessee has completely failed to furnish the copy of agreement to sell and produce the person with whom the agreement of sell was entered into. In the light of above facts that the assessee completely failed to furnish necessary evidence and relevant material in support of his contention, I agree with A.O.'s findings that the assessee has failed to prove the genuinen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard, the AO. observed that the assessee had shown gross agricultural income of ₹ 24,0001- only, in his return of income filed u/s.148 of the LT. Act, 1961 and therefore the assessee was asked to explain the source of remaining cash deposit of ₹ 1,26,000/- (Rs.1,50,000/- ₹ 24,0001-). Once again, despite having been given sufficient opportunities, the assessee chose not to furnish any explanation in this regard. Consequently, once again the AO. had no option but to treat the cash deposit of ₹ 1,26,000/- as unexplained cash credit u/s. 68 of the LT. Act which was rightly added by the A.O to the total income of the assessee. In the appellate proceedings the AR of the appellant was asked to produce necessary eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of Sh. Bali Ram as represented by his legal heir Sh.Satender Singh. 6. In the result the appeal is dismissed. 4. The assessee being aggrieved is in appeal before us raising 14 grounds. All the grounds relate to the issue of reopening of assessment u/s 148 and additions made u/s 68 of the Act. The assessee has also filed an application under Rule 11 of Appellate Tribunal rules, seeking admission of additional ground. The additional ground raised read as under:- i) That the assessment order framed by the Assessing Officer was bad-in-law as no notice u/s 143(2) of the Act was issued and served on the assessee before framing assessment u/s 143(3)/147 of the Act. ii) That the assessment order passed by the AO without complying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter came-up before CIT(A) for hearing, no document could be filed as I could not trace out any document and CIT(A) confirmed the additions vide order-dated 20.05.2013 stating that the legal heirs were not able to produce any documentary evidence. f) That against this order, I on behalf of myself and on behalf of all the legal heirs of the deceased assessee filed the appeal before this Hon'ble Tribunal. Since the heavy demand was raised by the Assessing Officer which was beyond our reach, we started making inquiry and came to know that my father had entered into an agreement to sell with Shri Oaya Chand Singh, son of Shri Raghvir Singh, who happens to be our relative. He admitted that the agreement to sell was entered for sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brothers are the salaried persons. My father was an independent person and had not taken us into confidence even at the time of his death and therefore, my brothers and I were not aware of the affairs of my father. Affidavit to this effect is being filed bonafide and in the interest of justice. In view of above, it is most respectfully prayed that my affidavit and the affidavit of Shri Daya Chand Singh along with annexed documents be taken on record which are necessary to defend the present appeal before this Hon ble Bench. 7. The Ld. DR present was duly heard. She vehemently oppose the admission of additional grounds and also the petition to bring on record the additional evidence. 8. We have heard rival submissions and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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