TMI Blog2022 (6) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer, the assessee is in capacity of Secretary of the School of Jayant iJyoti Muk Badhir Nivasi School, has received certain amounts during the Financial Years under consideration for appointment of teacher/caretaker/staff. Based on the statement reordered u/s 131 of the Act from the persons who claimed to have paid the amount to the Assessee, the statement made before Police Authority and based on the statement of one complainant recorded before the Court. AO has treated the alleged money given to the Assessee in lieu of the job as unexplained/undisclosed income and added to the total income of the assesse. By mere reading of the assessment order, the Ld. AO has not provided any opportunity to the Assessee to dispute or contradict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) is not sustainable under law and the same is deserves to the set aside. Therefore, we allow the grounds of appeal by setting aside the orders passed by the lower authorities by allowing the appeals. - ITA No. 331, 332, 333/NAG/2017 - - - Dated:- 10-6-2022 - Sh. Vikram Singh Yadav, Accountant Member And Sh. Yogesh Kumar U.S., Judicial Member For the Appellant : Sh. Ankush Garibaji Kamble For the Respondent : Sh. Vitthal M. Bhosale, Jt. CIT-DR ORDER PER YOGESH KUMAR U.S., JM The captioned three appeals have been have been filed by the Assessee against the common order passed by the Learned Commissioner of Income Tax (Appeals)-I, Nagpur, [ Ld. CIT(A) , for short], dated 29/06/2027 for Assessment Years 1999 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, passed the assessment order by making addition of Rs.2,30,000/- for A.Y. 1999-2000, Rs.1,80,000/- for A.Y.2000-01 and Rs.60,000/- for A.Y.2001-02. 5. As against the Assessment Orders, the Assessee has filed three separate appeals for A.Ys.1999 -2000, 2000-01, 2001-02 before the CIT (A). The Ld. CIT(A) has passed the common order vide order dated 28.06.2017 by confirming the additions made by the Ld. AO and dismissed the appeals on 29/06/2017. 6. Aggrieved by the Orders dated 29-06-2017, the Assessee has preferred these Appeals on the grounds mentioned above. 7. During the course of hearing, the assessee has produced the copy of the judgment dated 13.12.2019 passed by the Court of Judicial Magistrate, First Class and also produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispute or contradict the statement made by the persons who claimed to have paid the amount to the Assessee. Admittedly all the persons who gave given the statements against the Assessee have been dismissed from the service and after dismissal from the service the Tax Evasion Petitions have been filed and thereafter recorded the statements u/s. 131 of the Act have been recorded. Therefore the said statements cannot be believed in the facts and circumstances of the case more so when those statements were not subject to any cross examination by the Assessee. 11. Further, the AO has relied on statements made before the Police Authority and also the statement recorded before the Court by the complainant and the witnesses in the Criminal Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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