INCOME TAX OFFICER, GURGUGRAM vs. INDRAJ, GURGAON

These appeals were heard together and have involved common issue and questions of facts and law thus are disposed of together. to 4048, 3977/Del/2024 Indraj 3. At the outset, the Ld. DR pointed out about the delay in filing of the appeal for which we find that the delay is not of any substantial period and the same is condoned. The appeals are admitted for hearing.

The only ground asserted by the revenue is that Ld. CIT(A) has erred in deleting the addition on fabricated additional evidence which was not furnished by the assessee at the time of assessment proceedings. The confirmation produced by the assessee as additional evidence before ld. CIT(A) should not have been accepted. The issue involves is undisclosed investment under Section 69A of the Act.

The assessee is an individual and the cases were reopened being a non- return filing case and assessee had deposited cash and there was non cash deposit entries in the bank account in relevant FY.

The Ld. CIT(A) observes in para 6.6 of the impugned order for AY 2017-18 that assessee had provided explanation/justification along with documentary evidence in support of non cash credit entry and cash credit entries during assessment proceedings as well as appellate proceedings and AO has not brought any specific adverse findings during the assessment to 4048, 3977/Del/2024 Indraj proceedings as well as remand proceedings upon explanation /justification along with documentary evidences in support of non cash credit entries and cash credit entries. In fact, AO’s contention of non submission of credible documents during assessment was found incorrect as Ld. CIT(A) had found all documents were uploaded by the assessee in the assessment proceedings and in fact there is no additional evidence submitted during the course of appellate proceedings.

In light of these observations of Ld. CIT(A) which are similarly mentioned in para 6.6 of impugned order of other years of appeals also, ground as raised by the revenue has no substance. Appeals of the revenue are dismissed.