The Tax Publishers2020 TaxPub(DT) 5262 (Chd-Trib)

INCOME TAX ACT, 1961

Section 254(1)

Assessment was framed by AO ex parte under section 144 and assessee furnished new evidences which were not available either to AO or the CIT(A), however, these documents furnished as additional evidence by assessee went to the root of matter, therefore, keeping in view the principles of natural justice, same were admitted and issue was set aside to AO to be adjudicated afresh.

Appeal (Tribunal) - Additional evidences - Admissibility - Original assessment completed under section 244--Evidences sought to be filed before ITAT going to the root of matter

AO made addition on account of unexplained deposits in bank account. Before Tribunal, assessee contended that deposit was made out of sale proceeds of agricultural land. Also assessee furnished copy of Agreement to Sell, Affidavit received from buyer, and copy of Registered Deed of sale as additional evidences before ITAT. Held: It is an admitted fact that assessment was framed by AO ex parte under section 144 and assessee furnished new evidences which were not available either to AO or the CIT(A), however, these documents furnished as additional evidence by assessee went to the root of matter, therefore, keeping in view the principles of natural justice, same were admitted. Issue was set aside to AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to assessee.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2011-12



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