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2022 (4) TMI 1121 - AT - Income TaxRevision u/s 263 by CIT - Addition u/s. 69 - HELD THAT:- It is not in dispute that the assessee could not produce requisite witnesses before the authorities below to explain the source of cash deposit in the bank account. The impugned order also reveals that the Ld. CIT(A) has not decided the appeal on merits but dismissed the same only for want of representation on behalf of the assessee. In the circumstances and in the interest of justice, we deem it proper to remand the case back to the file of Assessing Officer for making assessment afresh after giving an opportunity to the assessee to put up its case and to produce requisite witnesses before the Assessing Officer in support of its claim. The assessee is also directed to cooperate with the Assessing Officer and not to seek unnecessary adjournments. Accordingly, the appeal of the assessee is allowed for statistical purposes.
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