TMI Blog2016 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of examining the evidence so produced. In the instant case, the Ld. CIT(A) has not recorded the reasons for admitting the additional evidence. Similarly, no opportunity has been given to the Assessing officer to examine the additional evidence, if any, submitted by the assessee because no confirmation was submitted with respect to the amount for ₹ 20,36,703/-. Thus remand the matter to the Assessing officer with a direction to decide the issues afresh - Decided in favour of revenue for statistical purposes Addition on non confirmation of cash credits - CIT(A) deleted the addition - Held that:-Assessing officer noted that the assessee had furnished the confirmation of two parties without PAN from whom advances were shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as raised the following grounds:- 1. On the facts and in the circumstances of the case the Ld. C1T(A) has erred in deleting the addition of ₹ 15,30,700/- made by the A.O. on account of non confirmation of advances by the parties, ignoring the fact that the assessee failed to produce any confirmation even during the course of appellate proceedings. 2. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition of ₹ 3,63,750/- made by the A.O. on account of non confirmation of cash credits, ignoring the fact that the assessee failed to produce any confirmation even during the course of appellate proceedings. 3. Briefly stated the facts of the case are that the Assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence. The additional evidence furnished was confirmation of Pandhi Scan Centre, Barnala and reconciliation of accounts with Sunshine Healthcare, Hyderabad and C.T. Scan Research Centre, Jammu. The Ld. CIT(A) observed that the written submissions and additional evidence submitted by the assessee were forwarded to the Assessing officer for examination and report. The Assessing officer submitted remand report dated 29.10.2013 and a copy of the same was given to the assessee to furnish its comments. The assessee submitted his rejoinder vide its letter dated 22.11.2013. 4. The Ld. CIT(A) allowed a relief of ₹ 15,30,703/- to the assessee and confirmed the addition of ₹ 5,06,003/-. 5. We have heard the rival submissions and hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of remand report in the case of M/s C. Max Healthcare, H. No. 13, Sec 16, Panchkula for the assessment year 2009-10 (AAEFC7249R) - regarding Kindly refer to the above noted subject. 2. The assessment record of the above said assesses was received on transfer from ITO, Ward-1, Panchkula, on 02.08.2013. The brief facts of the case are that assessee filed return of income through electronically declaring income of ₹ 708587/- vide No, 99917300291009 on 29.10.2009 in the status of Firm. The notice u/s 143(2|/142(1) of the Act, issued on the same day and duly served upon the assessee on 16.7,2011. In response thereto Sh. Munish Mahendroo, C.A. attended the assessment proceedings on different dates and filed written submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... predecessor in assessment order dated 30.12.2011 in para 2 and arrived at the conclusion that though the assessee has not furnished the details of the Customers from whom advances were taken and for spares as claimed by the assessee. The assessee failed to produce any confirmation of the parties from whom advances and spares have been taken. In the absence of these details, the AO was right to treat the same as unexplained cash credit amounting to ₹ 2036703/- and added it back to the income of the assessee. GROUND OF APPEAL NO.3: This contention of the assessee has been dealt by my predecessor in para 3 of the assessment order, After repeated requests, the assessee has given confirmation of some of the parties but no PAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing officer noted that the assessee had furnished the confirmation of two parties without PAN from whom advances were shown by the assessee. It is stated that assessee submitted only copy of the account given by the parteis but no PAN was mentioned on the letter head of the parties. Therefore, in the absence of proper confirmations, the Assessing officer treated the amount of ₹ 3,63,750/- as unexplained cash credit and added the same to the total income off the assessee. It is true that in the absence of proper confirmations, the Assessing officer was justified in treating the amount in question as unexplained cash credits. The onus was on the assessee to prove the genuineness of the transactions. Without PAN., it was not possible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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