2022 (2) TMI 699

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....ents : Prashanth, AR ORDER Chandra Poojari, Member (A) This appeal by the department is directed against the order of the CIT(Appeals)-10, Bengaluru dated 29.03.2019 for the assessment year 2013-14 on the following grounds:- "1. The order of the learned CIT(A) is opposed to facts of the case, and in law. 2. On the facts and in the circumstances of the case, and in law, t....

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....r of creditors were returned unserved, and also particularly considering that the assessee did not submit any evidences in support of its claim during the assessment proceedings, inspite of affording ample number of opportunities, however the some were submitted before the CIT(A), 5. The CIT(A) erred in not appreciating the fact that in some cases, though the letters came back unserved, y....

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....) was issued to the sundry creditors by the AO. Most of the notices served to the creditors were returned back in some cases and in some other cases there was a difference in the balance shown by the them and the assessee. During the appeal proceedings, the assessee filed confirmation letters from various parties including copies of ledgers and bank statement in respect of assessee's claim tha....

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....bjection of the AO and considered the various additional evidence filed by the assessee before him and decided the issue in favour of the assessee on merits. 3. In our opinion, when the AO objected to admission of additional evidence before the CIT(Appeals) vide his letter dated 8.2.2019, the CIT(Appeals) decided the issue on merits overlooking the letter written by the AO that fresh evidence s....