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2020 (7) TMI 661 - ITAT DELHIEstimation of income - rejection of books of accounts - GP rate estimation - assessee has prayed for filing of the additional evidences which are in the nature of gate passes/ weight slip/ bought notes/ purchase invoices/ copy of accounts which according to him goes to the root of the matter and which could not be filed before the lower authorities - HELD THAT:- As in the present case the Assessee could not lead the required evidence before the lower authorities. We are of the view that the evidences which the assessee has filed now have a material bearing on the issue which is before us. We further find that assessee had also filed additional evidences before the Co-ordinate bench of Tribunal for A.Y. 2011-12 [2019 (12) TMI 147 - ITAT DELHI] and the same were admitted and the matter was restored to the file of AO. Ends of justice demands the admission of the additional evidences. We accordingly admitted the same. Since the evidences which have been filed by the Assessee now before us requires verification and examination by the AO, we restore the entire issue back to the file of the AO and direct him to examine the evidences filed by the assessee and examine the same and thereafter decide the issue afresh. Appeal filed by the assessee and Revenue are allowed for statistical purposes
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