TMI Blog2015 (7) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... of the relevant documents and in particular the confirmation letters/responses filed by 13 of the donors before the AO in the remand proceedings confirming that they had made donations to the Assessee. The affidavit dated 26th November 2014 of the CIT filed pursuant to the above order has been perused by the Court. The said affidavit does not enclose the relevant response/confirmation letters o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l with Mr Shikhar and Mr Naman Nayak, Advs. For the Respondent : None ORDER 1. The challenge in this appeal under Section 260-A of the Income Tax Act 1961 ('Act') is to an order dated 15th January 2014 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 3494/Del/2013 (AY-2004-05). 2. The brief facts relevant for the purposes of this appeal are that the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted to verify the genuineness and creditworthiness of the donors and a remand report was called from the AO. From the remand report, it was clear that four of the donors made themselves available before the AO for recording their statements. 13 others had replied to the queries of the AO but had not appeared before the AO. The ITAT concluded that the AO had not placed the correct facts before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptember 2014, this Court had made it clear that since the impugned order of the ITAT was being challenged on the ground of perversity, but without enclosing the relevant papers, the Appellant should ensure that the relevant papers and documents when findings of fact are challenged on the ground they are perverse, are enclosed. The Court specifically requested either the CIT or the Director of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requirement of the law. Mr. Kamal Sawhney, learned Senior Standing Counsel for the Appellant, did not dispute that the said relevant documents were not enclosed with the affidavit. He, however, sought some more time for that purpose. Considering that since 22nd September 2014 there have been three adjournments granted to the Appellant to comply with the order, the Court is not prepared to gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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