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Sabir Amin Rahman, KD-17, Kavi Nagar, Ghaziabad. Vs. DCIT Circle-6(1), New Delhi.
March, 11th 2015

                  DELHI BENCH "G" NEW DELHI

                           ITA no. 3548/Del/2011
                           Asstt. Yr: 2006-07

Sabir Amin Rahman,                      Vs.     DCIT Circle-6(1),
KD-17, Kavi Nagar,                              New Delhi.

( Appellant )                                        (Respondent)

                Appellant by     :      Shri Rajan Chopra FCA
                Respondent by    :      Shri B.R.R. Kumar Sr. DR

                     Date of hearing    :       04/03/2015.
                     Date of order      :       10/03/2015.



      This appeal, by the assessee, is directed against CIT(A)'s order dated

28-02-2013, relating to A.Y. 2006-07.

2.    In this appeal by the assessee various grounds are raised. However,

they are all against the addition of Rs. 2,02,000/- made by the AO on

account of unexplained deposit in the bank account of the assessee.

3.    At the time of hearing before us, it is submitted by the ld. counsel for

the assessee that the assessee had misc. commission and other income of Rs.

1,90,585/-. This income was received in cash and, therefore, available for

deposit in bank account. He also referred to the cash flow statement

prepared by the assessee and pointed out that as per the cash flow, sufficient

fund was available on each date for deposit in the bank account. However,

he was not able to prove whether cash flow statement was filed before the

AO or not. He also pointed out that there was a cash withdrawal of Rs. 2 lacs

on 8-11-2005 from ICICI bank. Thus, availability of cash with the assessee

was amounting to Rs. 4 lacs and deposit in the bank account was only Rs. 2

lacs. Therefore, the addition made by the AO should be deleted.

4.    Ld. DR, on the other hand, stated that these facts and the explanation

were never given before the AO and, therefore, the same would require

verification at the end of the AO.

5.    The ld. counsel for the assessee has no objection for sending the mater

back to the file of AO. In view of the submissions of both the parties, we set

aside the orders of authorities below and restore the mater back to the file of

AO. We direct the AO to consider the assessee's explanation and thereafter

re-adjudicate the issue with regard to the addition of Rs. 2,02,000/-, in

accordance with law

6.        In the result, assessee's appeal is deemed to be allowed for statistical


Order pronounced in open court on 10/03/2015.

      Sd/-                                                   Sd/-
( GEORGE GEORGE K. )                                   ( G.D. AGRAWAL)
JUDICIAL MEMBER                                        VICE PRESIDENT
Dated: 10/03/2015.
Copy of order to:

     1.   Assessee
     2.   AO
     3.   CIT
     4.   CIT(A)
     5.   DR, ITAT, New Delhi.
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