2021 (6) TMI 203

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....ubstantive grounds in the instant appeal: "1) The order of the learned Commissioner of Income-tax (Appeals) is erroneous both on facts and in law. 2) The learned Commissioner of Income-tax (Appeals) erred in confirming the addition of Rs. 1,25,00,000/-. 3) The learned Commissioner of Income Tax (Appeals) ought to have seen that the amount of Rs. 2,50,00,000/- was entirely paid by the other partner Sri Vellampalli Chenchu Venkata Rama Rao who is separately assessed to tax. 4) The learned Commissioner of Income Tax (Appeals) ought to have considered the fact that Sri Vellampalli Chenchu Venkata Rama Rao filed an affidavit and also stated that he paid the amount. 5) The learned Commissioner of Incom....

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....copy of the letter of the appellant dated 6.12.2018 alleged to have been submitted before the AO along with copy of courier receipt. During the appellate proceedings, the Ld.AR was asked whether the above referred documents are filed under Rule 46A of the I.T. Rules, or not. In this connection the Ld. AR has not commented upon it, but stated that these papers were filed for the disposal of the grounds. The papers are new evidences which were not considered by the AO. The confirmation letters are dated 6.12.2018 and the Affidavit is dated 7.12.2018. The assessment order was passed on 6.12.2018. In view of this, the affidavit filed is certainly a new document and though the confirmations were dated 6.12.201....

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....vehemently argued during the course of hearing that both the lower authorities have erred in law and on facts in making the impugned unexplained advance amount addition of Rs. 1.25 lakhs in his hands. Smt.Sandhya took us to the assessee's paper book running into seven pages inter alia comprising of his return, explanation, filed before the Assessing Officer affidavit dt.07- 01-2019 of Sri Vellampalli Chenchu Venkata Rama Rao confirmation dt.06-12-2018, assessee's confirmations letter dt.06-12-2018 and status of the registered post dt.07-12-2018 sent on his behalf to the ITO, Ward-1, Nellore; respectively. Her case in light of all this voluminous evidence is that the assessee had not made any payment as it was the other person i.e., Sri V....