Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 331 - ITAT DELHIAddition u/s 41 (1) - remission or cessation of trading liability - admission of additional evidences - assessee submitted that there were some genuine reasons because of which documents and replies could not be submitted to the AO and assessee was suffering from failure of kidney. In this regard, medical prescription has also been attached - HELD THAT:- As in the interest of justice, we agree that there was reasonable cause of ailment that prevented the assessee to supply the documents and replies to the AO. Hence, we direct that the additional evidences and submissions made before the ld. CIT (A) be accepted by the ld. CIT (A). After going through the submissions and additional evidences, ld. CIT (A) shall pass an order as per law. Needless to add, assessee should be granted adequate opportunity of being heard. Appeal of the assessee stands allowed for statistical purposes.
|