Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 500 - AT - Income TaxValidity of assessment without hearing the assessee and without looking into the documents/details - Absence of requisite details and proper explanations - HELD THAT:- If the assessee had reasonable cause for not producing the same before the AO, CIT(A) ought to have proceeded as per Rule 46A of the Income Tax Rules, 1962 and adjudicated as to the admissibility of the additional evidence and proceeded further by calling for remand report from the AO if the assessee has made out a case for reasonable cause in not producing the relevant material before the AO and thereafter, decided the issue before him in accordance to law. In this case the AO has made the addition attributing failure on the part of assessee in producing the same [documents/material/explanation]. On appeal the Ld. CIT(A) did not allow the material/explanation called for by the AO on a hyper technical ground i.e., for non-filing of any petition for admission of additional/relevant evidence. It has been brought to my notice that during the appellate proceedings, the Ld. CIT(A) never raised any queries about reason for not filing the material/documents/explanation called for by the AO. The reason for not filing the material during the assessment proceedings were due to mis-placement of the notice u/s.142(1) of the Act, which led to the non-filing of documents/explanation during assessment proceedings. Assessee was prevented by reasonably cause for not presenting the documents/material/explanation before the AO.Appeal of assessee is allowed for statistical purposes.
|