notice dated 22.3.2006. The assessee never took the plea of
the documents being lost in floods before the AO. CIT(A) therefore held that ... certain documents/ papers. Both
AO and CIT(A) have not accepted the claim of the assessee that bills and
vouchers and documents were lost
before the AO and furnished an
affidavit stating that all relevant documents were lost during the heavy rains
in the year ... Nitin Vora, had attended and furnished an Affidavit
stating that all documents were lost during the heavy rains in the year
impounded. He further submitted, in January, 2012, the assessee had lost
all remaining records, documents for which it had registered a complaint with the
concerned ... Sales Tax
Department and in its custody and some other documents have been lost. Be that as it
may, the primary burden
delivery, in the country of origin, of the necessary documents, data and information to the Post Office for mailing or to a Carrier for shipment ... receiving such know-how. If any of the documentation is lost in transit, COM agree to deliver the documentation again on request
under:
"9.1 Before the CIT(A) the assessee has submitted certain documents
wherein, it stated that two of the vehicles were not put into ... affidavit dated 18.3.2014, the assessee has stated that all
documents are lost and they did not have details to submit. The
assessee did not submit
could not furnish details and evidence in
relation to shares as documents were lost in the unprecedented floods on
26.7.2005. The assessee has now obtained
could not furnish details and evidence in relation to shares as
documents were lost in the unprecedented floods on 26.7.2005. The
assessee has now obtained
premises of the assessee in the year 2003, all the documents were lost. There was also family disruption and the assessee could not take care
these parties are not traceable, then
sanctity of their confirmations, documents etc are lost. The learned CIT(A)
observed that the assessee is a Private ... premium is
brought on record . The learned CIT(A) observed that no document/ evidence
to prove genuineness of these share capital issued at such
Other documents evidencing the expenses incurred like bills invoices etc
could not be submitted since the same were not available as they were lost ... beyond control to submit the document evidencing the
expenses incurred like the bills invoices etc since the same were
lost in the unprecedented floods that
