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2019 (1) TMI 1562 - AT - Income TaxAddition u/s 68 - adequate opportunity to examine all the details filed on record before the ld. CIT(A) - HELD THAT:- We find that this bench of the ITAT in all such cases has been restoring the matter to the file of the Assessing Officer for fresh adjudication. Tribunal in SRIRAM TIE UP PVT. LTD. VERSUS ITO, [2018 (3) TMI 1403 - ITAT KOLKATA] has passed similar order in many cases on the same issue of additions made u/s 68 of the share capital. It has set aside the assessment to the file of the AO for fresh adjudication, on the lines stated in the above order after giving the AO an opportunity to examine the evidence already on record as well as other documentary evidences which the assessee has filed at the appellate stage or further may choose to file in support of his case. The orders of the Co-ordinate Bench of the Tribunal in similar matters, we set aside this issue to the file of the AO for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard. Accordingly the appeal of the revenue is allowed for statistical purposes - Appeal of the revenue is allowed for statistical purposes.
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