SHRI BINDER PAL MITTAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Before us, Ld. Counsel for the assessee has explained that the source of the above said deposits was out of sale proceeds of the land. The assessee in this respect submitted the copy of the sale deed and other necessary evidences. The said evidences were referred by the CIT(A) to the Assessing officer. The Assessing officer after going through the registration deed, report of the Tehsildar, distance of land from the municipal limits, bank statement of the assessee etc., reported in the remand report that the cash was deposited by the assessee from the sale of his agricultural land. Keeping in view the remand report, the Ld. CIT(A) deleted the additions so made by the Assessing officer.

Before us Ld. DR has submitted that the Ld. CIT(A) has illegally admitted the additional evidences.

We are not inclined to accept the above contention of the Ld. DR. The additional evidences submitted by the assessee were just and necessary for the proper adjudication of the matter. Before forming any opinion, the Ld. CIT(A) has called for the remand report from the Assessing officer and found that the claim of the assessee to be correct.

In view of the above, no interference is called for in the order of the Ld. CIT(A). The appeal of the Revenue is hereby dismissed.