TMI Blog2017 (7) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Appellate Commissioner in view of additional documents or evidence produced by the assessee or the department, as the case may be. However, in the present case, the Commissioner (Appeals) did not cite sufficient or appropriate reasons to discard such report of the Assessing Officer and proceeded to confirm the addition ignoring the additional information supplied by the assessee before him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing following questions for our consideration. [A] Whether on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in deleting the anonymous donations under Section 115 BBC of the Act? [B] Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in confronting the decision of CIT (A) and deleting addition ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed having made the donations. The Assessing Officer thus gave a report which was favourable to the assessee. The Appellate Commissioner despite such report rejected the assessee's appeal, inter alia, on the ground that despite several opportunities being given during the original assessment, the assesee had not produced such details and further that the Assessing Officer had merely carried o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment, as the case may be. However, in the present case, the Commissioner (Appeals) did not cite sufficient or appropriate reasons to discard such report of the Assessing Officer and proceeded to confirm the addition ignoring the additional information supplied by the assessee before him. This order was rectified by the Tribunal. No question of law, therefore, arises. 5. The second issue pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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