SH. HARJIT SINGH CHADHA,NEW DELHI vs. DCIT, NEW DELHI

The facts narrated by the revenue authorities are not disputed by both the parties, therefore, the same are not repeated here for the sake of convenience.

At the time of hearing, Ld. Counsel for the Assessee stated that the Revenue has not given sufficient opportunity to the assessee for producing the Bank Statement of the donor establishing Fund Flow through the Banking channel. He further stated that the assessee is having all documentary evidences for substantiating his claim before the Revenue Authorities and requested for one more opportunity to substantiate the claim of the assessee.

Ld. DR relied upon the orders of the authorities below and stated that sufficient opportunity was provided by them to the assessee.

I have heard both the parties and perused the orders passed by the Revenue Authorities alongwith relevant records available with the Appeal filed. I find considerable cogency in the submissions of the assessee that Revenue has not given sufficient opportunity to the assessee for producing the Bank Statement of the donor establishing Fund Flow through the Banking channel. I also find that now the assessee is having all documentary evidences for substantiating his claim before the Revenue Authorities and hence, his request for seeking one more opportunity to substantiate the claim of the assessee before the Assessing Officer seems to be genuine. Therefore, in the interest of justice, I remit back the issues in dispute to the file of the Assessing Officer to consider the same afresh, after considering all the documents viz. Bank Statement of the Donor and Fund Flow through Banking Channel etc. The Assesee is also directed to fully cooperate with the AO and produced all the documents before the AO to substantiate his claim. Needless to add that the assessee should be given adequate opportunity of being heard.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.