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2021 (9) TMI 64 - AT - Income TaxAddition on account of sundry creditors - as argued no opportunity was given to the assessee to put forth their case or to furnish the relevant material before making this addition - HELD THAT:- When the assessee itself could produce the confirmation letters in respect of two other parties, and the assessee could have produced such confirmation in respect of the other party also before the Ld. CIT(A), we are of the opinion that there would not have been any difficulty for the assessee to produce such confirmation before the learned Assessing Officer himself. We, therefore, believe that assessee could not produce such a letter before Assessing Officer because he was not put on notice of this fact, with reasonable time at their disposal, before passing of the assessment order. On noting this fact, we hold that sufficient opportunity was not rendered to the assessee before making addition in respect of M/s Ambient Prenters Private Limited. Keeping in view the fact that the business activity of the assessee is not in dispute and the sundry creditors are not generally in disputed, and further in view of the smallness of addition, we do not find any justification to remand issue back to the file of the learned Assessing Officer. Inasmuch as there is no adverse comment by the Ld. CIT(A) on the confirmation letter, we accept the contention of the assessee and direct the assessing officer to delete the addition impugned in this appeal.
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