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2020 (12) TMI 107 - AT - Income TaxAssessment framed by the AO ex-parte u/s. 144 - undisclosed income - Non providing due and reasonable opportunity of being heard to the assessee - admission of additional evidence - HELD THAT:- In the present case, it is an admitted fact that the assessment was framed by the AO ex-parte u/s. 144 of the Act and the assessee had furnished new evidences which were not available either to the AO or the ld. CIT(A), however, these documents now furnished as additional evidence by the assessee go to the root of the matter, therefore, keeping in view the principles of natural justice, the same are to be admitted. As these documents were not before the AO or the ld. CIT(A), we deem it appropriate to set aside this case back to the file of the AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes.
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