TMI Blog2015 (10) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... susbmitted by assessing officer. However, there is no finding as to whether the additional evidence has been admitted or not. Besides, it appears that the additional evidence which consists of income-tax record, confirmations etc. of the share applicants necessary for discharge of the onus of the assessee has not been cross verified by assessing officer from the department's record. In the absence of consideration thereof we are inclined to set aside the issue back to the file of assessing officer to decide the same afresh in accordance with law, after giving the assessee an opportunity of being heard - Decided in favour of assessee for statistical purposes - ITA No. 2535/Del/2013 - - - Dated:- 25-4-2015 - R P Tolani, JM And Shamim Yahy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in para 4.1 of the CIT(A)'s order. However, no finding about the admission of additional evidence has been recorded by the ld. CIT(A). In terms of Rule 46A ld. CIT(A) has to give a definite finding whether the additional evidence has been admitted or not. The additional evidence supplied by the assessee is crucial to demonstrate the discharges of its onus in terms of sec. 68 as held by the Hon'ble Delhi High Court in the cases of CIT Vs. Gangeshwari Metal (P) Ltd. 214 Taxman 423 (Del.); and CIT Vs. Goel Sons Golden Estate Pvt. Ltd. (ITA no. 212/2012 order dated 11-04-2012). These judgments hold that proposition that when assessee has discharged primary onus by furnishing necessary evidence about identity, genuineness and creditw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Ld. DR is heard who supports the order of ld. CIT(A). 4. We have heard rival contentions and perused the material available on record. As the facts emerge ld. CIT(A) in para 4.1 of his order has referred to the additional evidnce filed by the assessee and remand report dated 30-4-2012 susbmitted by assessing officer. However, there is no finding as to whether the additional evidence has been admitted or not. Besides, it appears that the additional evidence which consists of income-tax record, confirmations etc. of the share applicants necessary for discharge of the onus of the assessee has not been cross verified by assessing officer from the department's record. In the absence of consideration thereof we are inclined to set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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