The Tax Publishers2020 TaxPub(DT) 3044 (Hyd-Trib)

INCOME TAX ACT, 1961

Section 253 read with Section 54F

Where assessee was not engaged in any other activities and solely dependent on her husband /family, considering that it was quite possible that she might not have been able to provide requisite documents before revenue authorities at time of hearing, in interest of justice, matter was remitted back to AO with directions to admit additional evidence and consider issue as regards allowability of deduction under section 54F afresh.

Appeal (Tribunal) - Admission of additional evidences - Issue as regards allowability of deduction under section 54F -

Assessee pleaded admission of additional evidences and sought remand of matter to AO for reconsideration of deduction claimed under section 54F. Held: Assessee was not engaged in any other activities and solely dependent on her husband /family. Therefore, it was quite possible that she might not have been able to provide requisite documents before Revenue Authorities at time of hearing. Thus, in interest of justice, matter was remitted back to AO with directions to admit additional evidence filed before Tribunal and also any other relevant documents filed by assessee for first time and thereafter decide issue afresh in accordance with merit and law after providing proper opportunity to assessee of being heard.

REFERRED :

FAVOUR : Matter remanded

A.Y. :


INCOME TAX ACT, 1961

Section 254 Rule 34(5)

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