2023 (6) TMI 226

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.... Counsel assisted by Mr. A. Kedia, Junior Standing Counsel ORDER 1. On being mentioned, ITA No.26 of 2023 is taken up by a separate notice and is disposed of along with ITA No.27 of 2023 by this common order. 2. The present appeals by the Revenue is directed against the judgment dated 26th September, 2022 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) dismissin....

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.... merely reproduced the appraisal report in this assessment order without verifying the contents of the digital evidence marked as BDJC-27 and CWJ-12 which were non digital evidence like loose sheet bunch marked as BDJC-21, which were duly verified and confronted to the assessee before completion of assessment proceedings. 4. This Court has heard the submissions of Mr. Radheshyam Chimanka, learn....

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....nged. The AO had tried to open the hard disk in a standard computer, but he was unable to do so. In the remand report, while stating this fact, the AO provided a soft copy of the hard disk and pen-drive to the CIT (A). The ITAT has noted in the impugned order that the AO has simply reproduced the appraisal report and has not undertaken any analysis of the seized materials. Even the hard disk with ....

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....being the so called extracts from BDJC-27 and CWJ-12, are not available with the department, nor they were provided to the assessee for his rebuttal." 7. In the impugned order the ITAT has concluded that the CIT(A) was right in holding that the additions made in the all three AYs was "in total violation of the principles of natural justice" and that the additions have been made clearly on estim....