Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 829 - AT - Income TaxRevision u/s 263 - addition u/s. 40(a)(ia) being the payment made u/s. 194C without deducting tax on it - Assessee submitted that instead of giving one more opportunity, the Ld. CIT(Appeals) has dismissed the appeal of the assessee, though knowing that submissions were misplaced therein. - HELD THAT:- It is correct, the submissions made before the Ld. CIT(Appeals) by the assessee were not relevant to the assessment order passed u/s. 143(3) of the Act. That nonetheless, the Ld. CIT(Appeals) should have given one more opportunity to the assessee to file the correct submissions. Therefore, we are of the considered view, in the interest of justice, one more opportunity should be given to the assessee so that they can represent their case on merits by filing correct submissions before the Ld. CIT(Appeals). In view thereof, we set aside the order of the Ld. CIT(Appeals) and remand the matter back to his file for fresh adjudication as per law complying with the principles of natural justice. Appeal of the assessee is allowed for statistical purposes.
|