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Judgment
ITA No.190/Del/2020, 192/Del/2020 and 193/Del/2020 are three separate appeals by the assessee preferred against three separate orders of the CIT(A), Lucknow dated 25.11.2019 pertaining to A.Y. 2011-12, 2014-15 and 2016-17.
Since the grievance of the assessee is common in all these appeals they are disposed of by this common order for the sake of convenience and brevity.
The common substantive grievance of the assessee in the captioned appeals is that the CIT(A) erred in not accepting the application of the assessee moved under rule 46A to accept the additional evidences in support of the claim made in appeal before the CIT(A).
None appeared on behalf of the assessee inspite of notice, therefore, we decided to proceed exparte.
The ld. DR was heard at length. Case records carefully perused.
A perusal of the respective assessment order show that in A.Y.2011-12 the assessee was asked to explain the unsecured loan taken from four parties totalling to Rs.80 lacs. In A.Y.2014-15 the unsecured loan was from one party amounting to Rs. 2 crores and in A.Y.2016-17 the unsecured loans was from one party amounting to Rs. 2.85 crores. We find that the AO has made the addition u/s. 68 by holding that the assessee has grossly failed to discharge the onus cast upon it by the provisions of section 68 of the Act.
Before the CIT(A) the assessee filed additional evidences in the form of confirmation from respective parties, copy of bank accounts and copy of respective accounts which evidences were not admitted by the CIT(A) who was of the opinion that the assessee should have filed the evidences before the AO during the course of the assessment proceedings where he got sufficient opportunity.
We are of the considered view that technicalities should not come in the way of imparting substantial justice. Therefore, in the interest of justice we restore the appeals to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after admitting additional evidences and after affording a reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to furnish necessary evidences in support of his appeal.
In the result, all the appeals filed by the assessee are accordingly allowed for statistical purpose.
Decision announced in the open court on 05.07.2022.