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2015 (3) TMI 1341 - ITAT DELHIPenalty u/s 271(1)(c) - assessee on various dates had not attended the assessment proceedings - admission of additional evidence - Held that:- Though it is a fact that assessee was provided a number of opportunities to submit details as mentioned in Ld. CIT(A)’s order yet the fact remains the additional evidence go to the root of the matter, which were not taken into account by CIT(A) especially in view of the fact that A.O. had issued remand report also. We deem it appropriate to set aside the order of Ld. CIT(A) and remit back the issue to the office of Ld. CIT(A) who should readjudicated on the grievances of the assessee after taking into account the additional evidence and remand report. We also direct the assessee to present itself before Ld. CIT(A) for speedy disposal of its appeal and the opportunity granted to assessee should not be misutilized. - Decided in favour of assessee for statistical purposes.
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