Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1488 - ITAT AGRAScrutiny under CASS - addition based on the confession made by assessee - addition of sum introduced as capital of the partners of the firm - A.O. also disallowed interest - CIT(A)-II, Agra who dismissed the appeal in limine by holding that no appeal is maintainable since the Assessment Order was passed on the confession of the assessee - HELD THAT:- In the assessment order status of the assessee was mentioned as individual whereas the ld. Counsel for the assessee contended that the status of the assessee is a firm. We also find that the additions were made purely based on the confession made by assessee without investigating to the facts of the case. Therefore ends of justice would be met if the case is restored back to the file of AO for denovo assessment, after affording due opportunity of being heard to the assessee. - Appeal filed by the assessee is allowed for statistical purposes.
|