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2021 (12) TMI 494 - AT - Income TaxDisallowance of Interest u/s 36(1) (iii) - admission of additional evidence which was rejected by the CIT(A) - HELD THAT:- Additional evidences and the paper book filed in support of non submission of the evidence due to reasons beyond the control of the assessee. We find the reasonable cause explained by the assessee in respect of the death of the father of the CA/ AR who appeared before the Assessing officer cannot be overruled. Accordingly we are of the opinion that the assessee should not suffer for non filing of material information, as the evidences played vital role and we admit the additional evidence. Accordingly, to meet the ends of justice and considering the principles of natural justice, we set aside the order of the CIT(A) and restore the entire disputed issue along with the additional evidence to the file of the CIT(A) to adjudicate fresh on merits and the assessee should be provided adequate opportunity of hearing. The assessee should cooperate in filling the information for early disposal of the appeal and allow the grounds of appeal of the assessee for statistical purposes.
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