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2021 (7) TMI 273 - AT - Income TaxUnexplained cash payment without any evidence - assessee could not explain satisfactorily that the amount was not received by him - HELD THAT:- Claim of the assessee was that the said amount was never received by him as there was no provision at all in the contract that any amount would be received in cash, rather the amount was to be received through cheque. The assessee also filed an affidavit dt. 24/06/2021 first time before this Bench of Tribunal with an application to admit the same as an additional evidence - contents of the said affidavit go to the root of the matter and the assessee had averted in the said affidavit that the signature on the photocopy of the receipt used against him for making addition were not his, the person who had made the complaint had not been allowed to be cross examined and that the signature on the receipt needs to be got verified by hand writing expert. We admit the additional evidence in the form of the affidavit of the assessee but since the said affidavit was not before the A.O. or the Ld. CIT(A), we deem it appropriate to remand this issue back to the file of the A.O. to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Assessee appeals are allowed for statistical purposes.
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