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2016 (7) TMI 1570 - ITAT DELHIUnexplained expenditure - addition u/s 68 - addition on protective basis - HELD THAT:- Issues under consideration have not been decided by the AO in a proper manner and facts have not been appreciated in a judicious manner. We find that the confirmations have not been verified by the lower authorities. We further find that the ld. CIT(A) has passed the order without providing the assessee due opportunity of being heard. On the basis of foregoing discussion and careful perusal of the operative part of the CIT(A)’s conclusion, it is amply clear that the ld. CIT(A) has decided the issue in haste by passing a cryptic order which is not sustainable. We further note that the ld. CIT(A) has also not properly considered the submissions and facts of the case and simply followed the AO’s conclusion and dismissed the appeals of the assessee. We further note that the CIT(A) too has not given due opportunity of being heard to the assessee.DR has supported the order of the CIT(A). However, he raised no serious objection if the appeal is restored to the file of AO for fresh adjudication of first appeal - restore the grounds of appeal raised by the assessee in all the three appeals to the file of the AO for fresh adjudication - Appeals of the assessee stand allowed for statistical purposes.
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