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2018 (3) TMI 1581 - ITAT DELHIReopening of assessment - addition on account of un-explained cash credit u/s 68 - Held that:- We observe that the assessee has filed a paper book which has not been certified by the appellant or any other authorized persons. CIT(A) has decided the issue on the basis of documents filed before him. There is no clear from the order of the ld. CIT(A) that what type of documents were submitted before him by the assessee and on those documents whether the ld. CIT has conducted any enquiry or not . The Remand report were also not called from the Assessing officer where as the assessee has filed additional evidence under Rule 46A which has been accepted by him without conducting any further enquiry. In these circumstances , we think it appropriate in the interest of natural justice to restore the matter back to the file of ld. CIT(A) for deciding the appeal afresh
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