Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 559 - ITAT JAIPURUnexplained bank credits -admission of additional evidence - Held that:- Before the ld. CIT(A), the assessee filed additional evidences, which has been rejected by him, therefore, for the interest of justice and equity, I admit the additional evidences filed by the assessee. From perusal of the records, it also transpires that the Assessing Officer gave opportunity to the assessee. However, there is no evidence on record to justify or confirm the fact that assessee was provided adequate and effective hearing with regard to the direction sought and provided. The facts of the case shows that the assessee has not been provided an effective opportunity of being heard with regard to directions issued by the Assessing Officer, which is a mandatory requirement of law. Appeal of the assessee is allowed for statistical purposes only.
|