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2021 (7) TMI 362 - AT - Income TaxAssessment u/s 144 - Unexplained source u/s. 69A - HELD THAT:- Assessee has closing cash balance as on 8.11.2016 at ₹ 6,42,406/-, therefore, the assessee has more cash in hand than the cash disputed by the AO at ₹ 6,31,000/-. It is not disputed that the assessment was made u/s. 144 of the Act by the AO and assessee was prevented by sufficient cause to present his case. AO has also considered the return filed by the assessee in September, 2019. Even before the Ld. CIT(A), the assessee uploaded the written submissions through online but could not upload the cash book, therefore, same could not be considered. In view of above, to meet the ends of justice, the matter requires to be restored to the file of the AO for fresh consideration on the basis of cash book and bank statement of the assessee. AO is directed to admit the cash book to be furnished by the assessee and pass denovo assessment. With these directions, the matter is restored to the file of the AO. Appeal of the assessee is allowed for statistical purposes.
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