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2020 (5) TMI 398 - AT - Income TaxAdditional evidence rejected - Addition of unexplained cash credit, unexplained investments and disallowance u/s 80C - HELD THAT:- CIT(A) rejected the additional evidence produced before the CIT(A) without assigning any cogent reason. Thus it will be appropriate to admit the additional evidence in this matter. Therefore, we are remanding back the matter to the file of the CIT(A) for adjudicating the appeal on merits. Needless to say, the assessee be given opportunity of giving by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose.
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