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2023 (2) TMI 520 - AT - Income TaxDeduction u/s 54F - CIT (A) upholding the assessment order passed by the AO by relying on evidences collected by him behind the back and using them without confronting them to the assessee and affording an opportunity to cross examine witnesses and rebut them - HELD THAT:- Assessee is submitting that material collected by the AO were not confronted by the assessee and straightaway taken into the assessment order. In this regard, we accede to the request of assessee that assessee should be given chance to rebut these evidences and assessee should be permitted to bring the necessary submissions in this regard before the AO. Ld. DR for the Revenue did not have any objection to this proposition. Accordingly, we also remit the merits of addition to the file of AO. AO is directed to consider the issue afresh after giving the assessee an opportunity of making necessary submissions and allowing the assessee to confront with the evidences of Tehsildar and Inspector’s report collected by the AO. Needless to add, assessee should be granted an opportunity of being heard. Appeal by the assessee stands allowed for statistical purposes.
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