2015 (1) TMI 314

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....nd disposed of by this common order. ITA No.621/Kol/2012- Brajesh Kumar Gutgutia : 2. The grounds of appeal raised by assessee in this appeal read as under :- 1.That the Ld. CIT(A) was erred in dismissing the appeal on the ground of nonsubmission of Bank Statement of appellant and the partnership firm M/s.Deco-De-Trend for cross verification stated in concluding Remark of Remand Report, whereas (The Bank Statement of M/s. Deco-De-Trend for cross verification which was never asked for during hearing proceeding before L'd D.C.I.T.) and also without considering the Bank Statement of appellant and M/s. partnership firm M/s.Deco-De-Trend filled before L'd D.C.I.T. and L'd C.I.T.(A) on 22/11/2011 and pass the order on 22/11/2011, thus vi....

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.... vendor has receipt entire consideration money of Rs. 33,61,530/-. 2. That the L'd C.I.T.(A) was erred in confirming the addition of Rs. 6,42,288/- made by L'd D.C.I.T. - CIRCLE - I in the Remand Report without considering the relevant fact and supporting documents in support of alleged addition. The order made by L'd C.I.T.(A) was based on wrong footing and contrary to the factual position and therefore liable to be struck down. 3. That the L'd C.I.T.(A) was erred in not considering the evidence (Bank Statement of Deo-De-Trend) to prove the source of payment filled before L'd D.C.I.T. & L'd C.I.T.(A) on 22/11/2011 and pass the order on 22/11/2011 which is unjustified, arbitrary and violating the principle of natural justice and there....

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....f payment filled before L'd D.C.I.T. & L'd C.I.T.(A) on 22/11/2011 and pass the order on 22/11/2011 which is unjustified, arbitrary and violating the principle of natural justice and therefore liable to be deleted. 4. That the appellant craves to add or amend any grounds of appeal on or before the date of hearing." 3. All the assesses in this case are partners in a partnership firm M/s.Deco-De- Trend. AO in this case received information in the shape of annual information return filed by District Registrar Office Central, Chennai. Information is regarding purchase of immovable properties by the assessee. On AO's enquiry regarding the source of investment as reflected in the information received the assesses informed that they were out....