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2022 (4) TMI 1266 - AT - Income TaxRejection of books of accounts - AO assessed income @ 8% of gross receipts - HELD THAT:- Before us the Ld. Counsel for the assessee has submitted that the assessee never received notice of hearing from the CIT(A) and hence could not cause appearance before first appellate authority. Revenue on the other hand has not contested the claim of the assessee that the assessee was never served with the notice of hearing by Ld. CIT(A). In the interests of justice, we are restoring the file to the Ld. CIT(A) for carrying out a detailed inspection of books of accounts of the assessee and carry out a verification of their genuineness and authenticity. In this regard, opportunity may also be given to the Ld. Assessing Officer for cross verification. The assessee is also directed to kindly co-operate in the matter and provide assistance to the Revenue
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