TMI Blog2017 (3) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... T-A there was no proper representation by the assessee. With regard to submissions of the ld.AR of assessee referring page 20 & 21 before us, we find that this submission was not before the authorities below. In such circumstances we deem it f it and proper to remand the issue to the AO for his verification and to pass an order to that effect as per law. - Decided in favour of assessee for statistical purposes. - ITA No. 1770/Kol/2014 - - - Dated:- 28-2-2017 - Shri S.S.Viswanethra Ravi, Judicial Member and Shri Dr. Arjun Lal Saini, Accountant Member For The Assessee : Shri Manish Tiwari, FCA, ld.AR For The Revenue : Shri Rajat Kumar Kureel, JCIT, ld.DR ORDER Shri S.S. Viswanethra Ravi, JM :- This appeal by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... journments. The assessee did not submit/file any supporting evidences to rebut the addition made by the AO. As such there was no compliance on behalf of assessee, the CIT-A confirmed the impugned addition as made by the AO by observing that the assessee failed to explain the nature and source of the cash deposits. Therefore, he was of the view that the AO was justified to make addition u/s. 68 of the Act. 5. Before us the ld.AR refers to page 20 of the paper book and submits that the assessee made deposits from 07-04-2008 and thereafter also withdrew the amounts from said bank account (Axis Bank) and argued that said deposits were made by withdrawing the same from same account. Therefore, the source of such deposits are only withdrawals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case properly. Before him on every date the assessee sought adjournments. Therefore, it is clear that before the CIT-A there was no proper representation by the assessee. With regard to submissions of the ld.AR of assessee referring page 20 21 before us, we f ind that this submission was not before the authorities below. In such circumstances and in the absence of such submissions before the authorities below, we deem it f it and proper to remand the issue to the AO for his verification and to pass an order to that effect as per law. The assessee is also directed to produce evidences, if any, to substantiate his claim/contention. Accordingly, the ground(s) of the Assessee are allowed for statistical purpose as indicated above. 8. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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