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2014 (6) TMI 635 - ITAT AHMEDABADRemand report of AO - Disallowance of claim for bad debt u/s 36(1)(vii) of the Act - Held that:- Assessee has failed to establish the correct nature of such debts and also whether the same had been offered for taxation in the past, assessee filed additional evidence before CIT(A) which was sent back by the CIT(A) to AO for his comments - the details regarding name and address of the parties, confirmed copies of their accounts for the earlier years are additional evidence which were not furnished during the course of assessment proceedings - as the assessee itself has affirmed that such details were sought by the AO on 14-11-2007, it is clear that he had sufficient time to furnish confirmation of the parties - it was not prevented by sufficient cause to furnish such details - CIT(A) admitted the additional evidence and decided the issue in favour of assessee without verifying the same – thus, the matter is to be remitted back to the AO for fresh adjudication – Decided in favour of Revenue.
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