| |
| The Tax Publishers2020 TaxPub(DT) 2161 (Del-Trib) INCOME TAX ACT, 1961
Section 250
Since CIT(A) rejected the additional evidence produced without assigning any cogent reason, therefore matter was remanded back to CIT(A) for adjudicating the appeal on merits after providing opportunity of being heard to assessee.
|
Appeal CIT(A) - Additional evidence - Rejection of additional evidence without cogent reasons -
Assessee carried on a shop and operated his business joint account with his wife. Assessee deposited sale consideration in the joint account. AO made addition as unexplained cash credit as unexplained investments and in respect of disallowance under section 80C. CIT(A) rejected the additional evidence produced by assessee without assigning any cogent reason. Held: CIT(A) rejected the additional evidence produced without assigning any cogent reason. Thus, it would be appropriate to admit the additional evidence in this matter. Accordingly, matter was remanded back to CIT(A) for adjudicating the appeal on merits after providing opportunity of being heard to assessee.
REFERRED :
FAVOUR : Matter remanded
A.Y. :
 SUBSCRIBE FOR FULL CONTENT
|