Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1231 - AT - Income TaxAddition on account of difference between gross receipt of profit and loss account and statement of 26AS - HELD THAT:- After going through the relevant documents available on record, we are of the view that assessee has throughout made the contention that AO has not granted adequate opportunity of being heard to the assessee and without considering the submissions / evidences of the assessee, which is in the interest of natural justice, is very essential. Therefore the issues in dispute are set aside to the file of the AO to decide the same afresh, underthe law, after giving full opportunity to the assessee of being heard. AO is also directed to consider the submissions and evidences, if any, to be submitted by the Assessee, afresh and decide the issue in dispute in accordance with law. Assessee is also directed to produce all the submissions and evidences to the AO, so that AO may consider the same, as per rules. - Appeal filed by the Assessee stands allowed for statistical purposes.
|