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2021 (3) TMI 395 - AT - Income TaxRejection of books of accounts - AO framed the assessment exparte u/s 144 and made the addition on account of unexplained deposit in bank account and on account of unexplained investment in purchase of the car also confirmed by CIT-A - HELD THAT:- CIT(A) sustained the additions made by the A.O. by passing the impugned order in slip- shod manner. He simply stated that the assessee could nor furnish the complete set of bills and vouchers and the linking of the transactions to the books entries could not be verified. However, it is not brought on record how and in what manner the transactions to the book entries were not linked. CIT(A) also did not dispose off the legal issue agitated by the assessee against the completion of the assessment under section 144 of the Act. The directions given by the ITAT Chandigarh Bench ‘B’ Chandigarh [2014 (10) TMI 1032 - ITAT CHANDIGARH] were not followed properly, we, therefore deem it appropriate to set aside this case back to the file of the Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. CIT(A) is also directed to pass the speaking order. We also direct the assessee to cooperate and not to seek undue & unwarranted adjournments. - Appeal of assessee allowed for statistical purposes.
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