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2020 (12) TMI 75 - AT - Income TaxReopening of assessment - unexplained deposits - Commissioner (Appeals) upheld the addition made by assessing officer by taking view that he has no alternative except to accept the findings given by assessing officer on both the additions - assessee vehemently submitted that the learned Commissioner (Appeals) passed the impugned order in ex parte proceeding - HELD THAT:- As noted that in the application for additional ground of appeal was duly acknowledged by the officer of Commissioner (Appeals), the assessee referred the reasons recorded by assessing officer. The assessee specifically pleaded that bank account, wherein the deposit of ₹ 1.16 Crore stated to be deposited does not belong to assessee. Commissioner (Appeals) neither considered those facts not give any finding while passing the impugned order. Considering the submission of learned AR of the assessee and the contents of the impugned order passed by Commissioner (Appeals), we are of the view that the order is passed without affording fair and reasonable possibility to the assessee. Therefore, we deem it appropriate to restore all the grounds of appeal to the file of learned Commissioner (Appeals) to decide all the issue de novo including the additional ground of appeal raised by assessee. - Decided in favour of assessee for statistical purposes.
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