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2019 (2) TMI 625 - AT - Income TaxAddition made on account of understatement of two receipts in respect of BHEL - Held that:- We are unable to endorse the finding of CIT(A) in the absence of any assistance from the assessee or its counsel. It is needless to mention it is the responsibility and onus is on the respondent assessee to file all the documents in support of its claim before this Tribunal. Since there is no documents evidencing support of assessee’s claim and view of CIT(A), we set aside the order of CIT(A) and restore the order of Assessing Officer. Thus grounds raised by the revenue are allowed.
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