9911796707
TMI Blog2021 (6) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The order of the learned Commissioner of Income-tax (Appeals) is erroneous both on facts and in law. 2) The learned Commissioner of Income-tax (Appeals) erred in confirming the addition of Rs. 1,25,00,000/-. 3) The learned Commissioner of Income Tax (Appeals) ought to have seen that the amount of Rs. 2,50,00,000/- was entirely paid by the other partner Sri Vellampalli Chenchu Venkata Rama Rao who is separately assessed to tax. 4) The learned Commissioner of Income Tax (Appeals) ought to have considered the fact that Sri Vellampalli Chenchu Venkata Rama Rao filed an affidavit and also stated that he paid the amount. 5) The learned Commissioner of Income-tax (Appeals) failed to admit the evidences produced and to see the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipt. During the appellate proceedings, the Ld.AR was asked whether the above referred documents are filed under Rule 46A of the I.T. Rules, or not. In this connection the Ld. AR has not commented upon it, but stated that these papers were filed for the disposal of the grounds. The papers are new evidences which were not considered by the AO. The confirmation letters are dated 6.12.2018 and the Affidavit is dated 7.12.2018. The assessment order was passed on 6.12.2018. In view of this, the affidavit filed is certainly a new document and though the confirmations were dated 6.12.2018, the same were not filed before the AO, before completion of assessment, hence, they are also new evidences. New evidences cannot be admitted unless th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition of Rs. 1.25 lakhs in his hands. Smt.Sandhya took us to the assessee's paper book running into seven pages inter alia comprising of his return, explanation, filed before the Assessing Officer affidavit dt.07- 01-2019 of Sri Vellampalli Chenchu Venkata Rama Rao confirmation dt.06-12-2018, assessee's confirmations letter dt.06-12-2018 and status of the registered post dt.07-12-2018 sent on his behalf to the ITO, Ward-1, Nellore; respectively. Her case in light of all this voluminous evidence is that the assessee had not made any payment as it was the other person i.e., Sri Vellampalli Chenchu Venkata Rama Rao having incurred the entire expenditure of Rs. 2.5 crores in favour of Sri Gorantla Radha Krishna towards sale agreement. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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