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2014 (8) TMI 1173 - AT - Income TaxBest judgment assessment - CIT-A non considering submissions and the evidences filed during the course of appellate proceedings - remand report not supplied to the assessee by the CIT(A)- HELD THAT:- A.O. submitted the remand report vide letter dated 11-3-201 and the assessee appeared before the A.O. on 20-3-2013, 22-3-2013 and 25-3-2013 but the A.O. never informed him that he has already submitted the remand report on 13-3-2013. Even the copy of the remand report was not supplied to the assessee by the ld. CIT(A). Considering all these facts in totality in the light of the affidavit filed by the assessee, in our considered opinion, the issue needs to be re-adjudicated afresh by the ld. CIT(A). CIT(A) is directed to consider all the evidences afresh and also furnish a copy of the remand report to the assessee. The assessee is directed to file necessary details before the ld. CIT(A). - Assessee appeal allowed for statistical purpose.
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