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2015 (1) TMI 149 - ITAT RAJKOTDemand of difference amount of Transportation Income as per the ledger account and P&L account as the income of the assessee - Held that:- Assessing Officer considered the difference amount of Transportation Income as per the ledger account and P&L account as the income of the assessee. Further, before the ld. CIT(A), there was non-compliance of the notices and therefore, CIT(A) confirmed the addition made by the Assessing Officer. Before us, the ld. AR has assured that if the matter is remitted before the CIT(A), the assessee would be represented to present its case. Considering the submission of ld. AR, we are of the view that in the present case, in the interest of justice and fairness, the assessee is granted one more opportunity to present his case before the CIT(A). We, therefore, remit the issue to the file of CIT(A) for him to decide the issue de-novo on merits. We also direct the ld. AR to appear suo-moto before the CIT(A) within 30 days of the order and furnish all the required details called for by the CIT(A). In case of failure on the part of the assessee in submitting the necessary details, the CIT(A) shall be free to decide the issue on the basis of material on record - Decided in favour of assessee.
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