TMI Blog2017 (12) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... d the aforesaid objection of the Assessee. However, in our considered opinion, the objection on the admission of additional evidence of the AO was valid one and needs to be enquired/investigated/verification in depth which was not done by him. Keeping in view of the facts and circumstances of the case as explained above, we are of the considered opinion that the orders passed by the Revenue Authorities are against the principle of natural justice and, therefore, the issues involved in the Appeals filed by the Assessee deserve to be set aside to the file of the AO to decide the same afresh, under the law, after detailed enquiry / investigation/verification of the each and every evidence including the additional evidence filed u/R 46A befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without appreciating the fact that the appellant has already considered the said agricultural income in the return of income. 2. That on the facts and in the circumstances of the appellant's case, the learned Commissioner of Income tax (Appeals) erred both in fact and in law in confirming the addition of ₹ 2,95,000/- made by AO by treating the agricultural income earned by the appellant as unexplained income though the learned Commissioner of Income tax (Appeals) himself acknowledged the fact in the impugned order that the appellant has sales receipts of agricultural goods sold, proof of ownership of agricultural land and expense incurred in support of agricultural income declared in the return of income. 3. That on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the notice under section 142(1) of the Income tax Act, 1961 issued by the AO. 6. That the appellant craves leave to add, amend or alter any of the grounds of appeal. 3. The following grounds raised in Revenue s ITA No. 5840/Del/2014 AY 2008-09. However, the grounds raised in other two appeals are not reproduced here for the sake of brevity, being common in nature, except the difference in the figures. 1. The Ld. CIT(A) has erred in law and on facts of the case in deleting the addition of ₹ 70,17,500/- out of addition of ₹ 75,92,500/- made on account of unexplained entries appearing in bank account. 2. The Ld. CIT(A) has also erred in law and on facts of the case in admitting the additional / fresh e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex-parte order dated 26.3.2013 passed u/s. 153A/144 of the I.T. Act, 1961, assessing the total income at ₹ 20,89,990/- as against the returned income of ₹ 2,61,690/-, without providing sufficient opportunity to the assessee. Against the assessment order, the assessee appealed before the Ld. CIT(A) who during the appellate proceedings has considered the paper book alongwith the submissions, documents / evidencse etc. filed in accordance with section 250(4) of the Act by the aassessee was remanded to the AO for his comments and examination of the same or to produce any evidence or document in rebuttal of the additional evidence, if any produced by the assessee by way of paper book etc. The AO furnished his remand report dated 23. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. We hold and direct accordingly. The assessee is also directed to fully cooperate with the AO in the proceedings and did not take any unnecessary adjournment and also produce all the documentary evidences before him to substantiate its case. As a result, all the 07 appeals filed by the Assessee stand allowed for statistical purposes. 6. As regards 03 Revenue Cross Appeals are concerned, since we have already set aside the issues raised in all the 07 Appeals of the Assessee to the file of the AO for fresh adjudication in the aforesaid manner, hence, the 03 Cross Appeals filed by the Revenue have become infructuous and the same are dismissed, as such. 7. In the result, all the 07 Assessee s appeals are allowed for statistic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
