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2021 (11) TMI 524 - ITAT AHMEDABADLTCG - assessee sold a joint property appellant of having 50% of share - case of the Revenue that in support of the claim of the appellant of having 50% of share no supporting details and/or evidences have been placed before the authorities below - HELD THAT:- The explanation rendered by the Ld. AO for not been able to submit those documents before the authorities below is this that there was some family disputes particularly between the two brothers, moreso, the accountant of the assessee left the job at the asking of the assessee's brother. Whereas the documents were lying with the said accountant and thus could not be placed before the authorities below at the relevant point of time. Subsequently by the intervention of the father of the assessee the disputes were resolved and the evidences mentioned above could be obtained from the said accountant. Such plea taken by the assessee seems to be genuine and hence we admit those additional documents placed before us. Since the authorities below didn't get the chance to deal with those documents as filed before us the contentions made by the appellant in support of his claim Could not be verified. We find it just and proper to set aside the issue to the file of the Ld. AO to reconsider the matter afresh upon giving a reasonable opportunity of being heard to the assessee and upon considering the evidences as placed before us and any other evidence which the assessee may choose to file at the time of hearing of the matter. Addition of cash deposit to bank on account of unexplained unaccounted income - HELD THAT:- Having regard to the facts and circumstances of the case we find that matter needs a fresh consideration by the Revenue and hence we remit the issue to the file of the Ld. AO to reconsider the same afresh upon providing an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time of hearing of the matter. Hence, assessee's appeal is, therefore, allowed for statistical purposes.
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