Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 1321 - ITAT RAIPURAddition invoking provisions 56(2)(7a) - CIT(A) dismissed assessee appeal - application for admission of additional evidence was also submitted by the assessee - HELD THAT:- In the present case, since the issues raised by the assessee before the CIT(A) have been decided on merits after considering and deliberating upon the facts of the case. On perusal of the order of CIT(A) it is observed that proper working of the addition u/s 56(2)(viia) were drawn and correct figures of the additions were arrived at. Since such calculations have not been dislodged by the assessee before the revenue authorities, we do not find any infirmity in the order of Ld. CIT(A). However, since there were certain additional information submitted by the assessee which could not be submitted before the revenue authorities for the reasons refer to in the application of admission of additional evidence, therefore, in the interest of justice the matter requires to be restored back to the files of Ld. CIT(A) for fresh adjudication. CIT(A) has passed an ex-parte order - As reasonable opportunity of being heard against the principle of natural justice since no explanations or evidence that opportunities were not granted to the assessee by Ld. CIT(A) have been brought on record or to our attention by the assessee neither such contentions are emerging from the impugned order of Ld. CIT(A) therefore such contentions raised in ground. No. 1 are unsustainable, thus, are rejected.he assessee by Ld. CIT(A) have been brought on record or to our attention by the assessee neither such contentions are emerging from the impugned order of Ld. CIT(A) therefore such contentions raised in ground. No. 1 are unsustainable, thus, are rejected. Thus the present appeal is restored to the file of the CIT(Appeals) with a direction to re- adjudicate the same after taking cognizance of the additional documentary evidence in the course of the proceedings before us. Assessee appeal allowed for statistical purposes.
|