Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1990 - AT - Income TaxAssessment u/s 144C - DRP did not admit the additional evidence filed - Whether DRP violates the principles of judicial discipline as the binding nature of the orders of the higher appellate authorities have been totally ignored? - HELD THAT:- Before the DRP the assessee has filed additional evidence on 29.08.2017 but it was not admitted by the DRP having observed that these evidence should have been filed before the TPO. Without looking to the additional evidence, the DRP has adjudicated the issues and confirmed the order of the TPO. In the earlier years also, the DRP did not admit the additional evidence and confirmed the order of the AO and the Tribunal in all these years set aside the order of the DRP and restored the matter to the AO/TPO to readjudicate the issues raised before the Tribunal afresh, after affording opportunity of being heard to the assessee. We are of the view that let this matter also go back to the AO/TPO to readjudicate the issues raised before us afresh, after affording opportunity of being heard to the assessee. Appeal of the assessee stands allowed for statistical purposes.
|