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2023 (4) TMI 108 - ITAT SURATAdditional ground of appeal raised by assessee for the first time before Tribunal - addition on account of cash deposit in bank account and other credit entry - HELD THAT:- Admittedly, the addition was not raised by assessee before NFAC/Ld. CIT(A). Though, the assessing officer completed assessment u/s 144, yet before passing the assessment no specific show cause notice was issued for making addition. Thus, additional ground of appeal raised by assessee for the first time before Tribunal. Therefore, this additional ground of appeal is admitted for adjudication and restored back to the file of Assessing Officer to consider it afresh, in accordance with law after providing reasonable opportunity of hearing to assessee. The assessee is directed to produce evidence before Assessing Officer as and when called for. This additional ground of appeal is allowed for statistical purposes in above terms. Assessee has not filed any confirmation from his fellow agriculturists in respect of borrowing - NFAC/Ld. CIT(A) neither verified / investigated nor called for remand report from the Assessing Officer. The assessee furnished complete details of agricultural land of such borrowers, though the NFAC/Ld. CIT(A) upheld the addition partly for the want of confirmation. Assessee has primarily discharged his onus by furnishing names and address of such borrowers to prove of identity and creditworthy of lender in the form of agricultural holding. Therefore, this ground of assessee is also restored back to the file of AO for considering the evidence furnished by assessee and to pass a speaking order in accordance with law. Appeal of the assessee is allowed for statistical purposes.
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