TMI Blog2019 (12) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... was not satisfied, he should have got it verified from the bank. Therefore, direct the A.O. to delete this addition. - ITA No.519/Ind/2018 - - - Dated:- 10-12-2019 - Shri Kul Bharat, Judicial Member For the Appellant : Shri Pankaj Shah, C.A. For the Respondent : Shri K.G. Goyal, Sr.DR. ORDER PER KUL BHARAT, J.M: This appeal by the assessee is directed against order of the CIT(A), Ujjain dated 22.8.2017 pertaining to the assessment year 2008-09. The assessee has raised following grounds of appeal: 2. The present appeal is barred by time. The assessee has filed an application seeking condonation of delay of 150 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. On the contrary, if the delay is not condoned, the assessee would suffer gross miscarriage of justice. I have given my thoughtful consideration to the facts of the case and the submissions made by the Ld. Authorized representatives of the respective parties. The reliance is placed with judgement of the Hon'ble Supreme Court in Civil Appeal Nos.6671 to 6676 of 2010 in the case of Senior Bhosale Estate (HUF) Vs. ACIT, wherein Hon'ble Supreme Court has held as under: Notably, the respondent(s) did not expressly refute the stand taken by the appellant (s) that they had no knowledge about passing of order dated 29.12.2003 until June, 2008. Unless that fact was to be refuted, the question of disbelieving the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the materials available on records. From the records, it is seen that no such grounds were raised before Ld. CIT(A). I therefore, dismiss theses grounds. 9. Now coming to Ground No.3, it is against addition made by the A.O. on account of non-deduction of tax. Ld. Counsel for the assessee submitted that the A.O. made addition for non-deducting tax at source in respect of interest paid to Miss Varsha Jain and Smt. Leelabai Shankar Lal Jain. Ld. Counsel submitted that form 15G/15H was filed late, however, the same was duly filed before the Ld. CIT(A). Ld. CIT(A) ought to have considered these evidences. On the contrary, Ld. D.R. opposed these submissions and supported the order of the authorities below. I have heard the rival ..... X X X X Extracts X X X X X X X X Extracts X X X X
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