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2021 (5) TMI 72 - AT - Income TaxAddition u/s 68 - Unexplained cash deposits - HELD THAT:- CIT(A) and the Ld. A.O. had posted the case on several occasions. However, none appeared on behalf of the assessee before the Ld. AO as well as before the Ld. CIT(A). Therefore, the Ld. Revenue Authorities were left with no other option except to adjudicate the appeal based on the material available on record. In this situation, do not find much strength in the arguments advanced by the ld. AR. However, considering the issues involved in the appeal as well as the prayer of the Ld. AR, in the interest of justice, hereby remit the matter back to the file of Ld. A.O. in order to consider the appeal afresh on merits by providing one more opportunity to the assessee of being heard. Appeal filed by the assessee is allowed for statistical purposes
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