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2022 (2) TMI 391 - ITAT SURATRejection of book results u/s 145(3) - Addition on account of unexplained cash receipts from loan and advances given in earlier years - HELD THAT:- We find that the books of account was rejected by Assessing Officer for the want of supporting vouchers and cash books. Similarly, the addition was also made by taking view that no sufficient evidence to substantiate the claim was furnished by Assessing Officer. CIT(A) also confirmed the addition for the want of evidence. Now before us the assessee has filed voluminous evidence and prayed for admission of additional evidence. Considering the fact that the certain entries recorded in the cash books are having direct bearing on the issue under consideration - considering the relevancy of documents, we admit the additional evidence and restore the matter back to the file of Assessing Officer who examine both the issue/ disallowances afresh and pass the order in accordance with law. The assessee is also directed to provide all necessary evidence, documents and information to the Assessing Officer and not to cause for further delay before the Assessing Officer. Hence, the grounds of appeal raised by the assessee are allowed for statistical purpose.
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