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2013 (12) TMI 529 - AT - Income TaxReasonable opportunity not provided to assessee - Held that:- Due to paucity of time and bonafide belief, the Ld.AR was not in a position to file the relevant materials before the - When the assessee has relied upon the additional evidence in the first appellate proceedings, the same ought to have been admitted when the Ld.CIT(A) has been relying on remand report on the additional evidence filed by the assessee – The issue was restored for de novo assessment after giving reasonable opportunity of hearing and placing all the evidence on record which can support the case of the assessee.
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