TMI Blog2016 (6) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... inion that the matter needs to be reconsidered by the AO after furnishing a copy of the letter dated 24.03.2014 to the assessee. The orders of the lower authorities are set aside and the Assessing Officer is directed to furnish a copy of the letter dated 24.03.2014 said to be received from the Society For Welfare Of The Handicapped Persons, Durgapur, Kolkata and thereafter decide the issue after giving reasonable opportunity to the assessee. It is made clear that this Tribunal is not commenting upon the merit of the addition made by the AO and it is for the AO to decide the same in accordance with law without being influenced by any of the observation made by the CIT(Appeals) and made by this Tribunal in this order. - Appeal of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, passed the assessment order on the very same day, i.e. on 24.03.2014. The Ld. representative further submitted that the Assessing Officer reproduced copy of the letter at page 4 of the assessment order. After receiving the assessment order only, the assessee came to know that there was a letter from the Society claiming that a bank account was opened in the Axis Bank with the help of some miscreants. 3. The Ld. representative for the assessee further submitted that the assessee was able to obtain the bank statement from Axis Bank in respect of the account to which the money was transferred. The assessee has filed a copy of the bank statement from the Axis Bank. According to the Ld. representative, the recipient-society in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Therefore, it was obvious that the bank account was opened in a fraudulent manner with Axis Bank and the Society For Welfare Of The Handicapped Persons, Durgapur, which obtained the approval under Section 35 of the Act was not the real beneficiary of the bank account to which the money was transferred by the assessee. On a query from the Bench when the letter of the recipient-society is dated 24.03.2014, how the Assessing Officer was able to incorporate the same as part of the assessment order? The Ld. representative clarified that the Assessing Officer might have received the same by FAX or e-mail. The Ld. representative further clarified that since the recipientsociety by letter dated 03.02.2014, clarified that they have not received a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter clarifies that the recipient-society does not have any bank account in Axis Bank and the account in the Axis Bank was opened with the help of some miscreants, including the bank officials. This letter further discloses the pendency of the criminal case. It is further clarified that the recipient-society maintained one account with State Bank of India in Durgapur, Kolkata. However, the assessee claims that the funds were transferred from the socalled Axis Bank account to the account of the society with State Bank of India. This claim of the assessee apparently was not examined by the lower authorities. This Tribunal is of the considered opinion that when the society claims that they have no account in Axis Bank, how the funds were tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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