2015 (12) TMI 1802

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....e assessee, these appeals were heard together and for the sake of convenience disposed of by this consolidated order. 2. Since grounds taken by the revenue are common in both the appeals, for the sake of brevity, we are reproducing grounds taken by the assessee for the assessment year 2005-06. "1" On the facts and in the circumstances of the case and in law, the CIT(A) erred in deleting the addition made on protective basis in the hands of the assessee in respect of amounts deposited in the joint bank account with Ms Chandbibi Zaidi; without appreciating the fact that the assessee is a student studying outside India, with no independent source of income. 2. "On the facts and in the circumstances of the case and in law, ....

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....t in the bank account, for which the addition has been made, were made either in the earlier years or these have been explained with the help of documentary evidence. The ld. CIT(A) called for the remand report from the AO. The ld. CIT(A) considered the remand report in the case of Ms Chandbibi Zaidi and after considering the remand report and the submissions of the assessee and the material placed by the assessee, he deleted the addition made by the AO in both years. Being aggrieved, the revenue is in appeal before the Tribunal. 5. At the time of hearing before us, Ld. AR submitted that the ld. CIT(A) had passed common order for the three assessment years i.e. AYs 2005-06 to 2007-08 and the appeal filed by the department for the assessm....

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.... or ld. CIT(A) has been placed by the ld. DR to deviate from the finding of the ld. CIT(A) or the Tribunal. 8. Further, we find that the remand report dated 28.11.2013 in the case of Ms Chamndbibi Zaidi has also been considered by the Ld. CIT(A) while deciding the issue in favour of the assessee. On perusal of the remand report, we find that the AO had made verification of all the amounts for which the additions were made by him in the assessment order, and nothing wrong has been reported by the AO in his remand report. It was alleged by the AO in the assessment order that the impugned amounts for which the addition had been made in the hands of the assessee, actually belonged to Ms. Chandbibi Zaidi. Thus, as per the AO's own assertion, ....