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2018 (10) TMI 1657 - HC - Income TaxNon cooperation by assessee - sufficient opportunities were given to the assessee to represent his case - No appearance by assessee - AO made addition as unexplained investment - CIT(A) proceeded further with the appeal ex parte and decided the appeal making the addition of unexplained investment - Tribunal remanded the proceedings before the CIT [A] for fresh adjudication - HELD THAT:- As relying on PRINCIPAL COMMISSIONER OF INCOME TAX 3 VERSUS ASHOKJI CHANDUJI THAKOR [2018 (6) TMI 1546 - GUJARAT HIGH COURT] we are of the opinion that in absence of any explanation by the assessee on the investment in question, AO was justified in making the addition of unexplained investment and thereafter learned CIT(A) was justified in confirming the same. Therefore, even the order passed by the learned CIT(A) which was on merits was not required to be interfered with by the learned CIT(A) and ought not to have been quashed and set aside without assigning any reasons. Under the circumstances, the impugned orders passed by the learned Tribunal cannot be sustained. - Decided in favour of revenue
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