TMI Blog2022 (11) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. We note that Ld. CIT(A) has not refuted or discredited these evidences and documents submitted by the assessee. The Ld. CIT(A) did not mention in his order that why he is not accepting these evidences submitted by assessee. It is a well-settled law that when an assessee has all the possible evidence in support of its claim, they cannot be brushed aside based on surmises. Hence, we delete the addition sustained by ld. CIT(A). Appeal filed by the assessee is allowed. - ITA No. 125/SRT/2020 - - - Dated:- 17-10-2022 - SHRI PAWAN SINGH , JM And DR. A. L. SAINI , AM Assessee by : Shri Suresh K. Kabra , CA Respondent by : Shri Vinod Kumar , Sr. DR ORDER PER DR. A. L. SAINI , AM : Captioned appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot reply. Since the assessee has failed to offer any explanation with respect to the source of cash deposits of Rs.11,54,350/- in his bank account, therefore, Assessing Officer made addition of Rs.11,54,350/- to the total income of the assessee for the A.Y.2014-15. 4. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before the Ld. CIT(A), who has partly allowed the appeal of the assessee, observing as follows: 7. DISCUSSION AND DECISION OF THE APPELLATE AUTHORITY 7.1 Submission of the appellant, Remand Report and assessment order have been considered carefully. In this case only one addition of Rs.11,54,350/- is made on account of unexplained cash deposit during the year under consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs and Ld. CIT(A) has considered the same and allowed the part relief, however the Ld. CIT(A) did not allow the amount which is received by assessee from his father out of agricultural income and business receipts. The Ld. Counsel took us through the paper book page no. 1 wherein summary of cash is mentioned and contended that assessee has explained the cash deposits with sufficient evidences. 6. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue submitted that assessee did not produce the cash record before the lower authority and cash on hand on 01.04.2013 to the tune of Rs.3,31,283/- has also not been submitted before the lower authority. He further stated that other entries which is explained by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -. We note that all the evidences pertaining to this cash receipts have been furnished before the lower authorities and they did not point out any defects in the evidences and the documents submitted by the assessee. We note that Ld. CIT(A) has not refuted or discredited these evidences and documents submitted by the assessee. The Ld. CIT(A) did not mention in his order that why he is not accepting these evidences submitted by assessee. It is a well-settled law that when an assessee has all the possible evidence in support of its claim, they cannot be brushed aside based on surmises. Hence, we delete the addition sustained by ld. CIT(A). 9. In the result, the appeal filed by the assessee is allowed. Order is pronounced on 17/10/2022 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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