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2018 (5) TMI 1013 - AT - Income TaxUnexplained income u/s 68 - advances received from customers - CIT-A deleted the addition accepting additional evidence - no opportunity have been given to the A.O. to rebut the additional evidences produced - denial of natural justice - Held that:- A.O. noted in the assessment order that specific query letters were issued to the assessee calling for confirmation and other details to prove both the above grounds. However, on the date fixed, nothing was produced by assessee to the satisfaction of the A.O. The A.O. feeling no alternative, made the addition. Assessee submitted that assessee produced the evidence before Ld. CIT(A) but no application filed for admission of additional evidence. Assessee produced the evidence for the first time before Ld. CIT(A) in respect of both the grounds of appeal. However, no opportunity have been given to the A.O. to rebut the evidences produced by assessee at appellate stage and even no remand report have been called for in the matter. It is, therefore, a case of denial of an opportunity to the A.O. at appellate stage, particularly, when no evidence was filed before A.O. at assessment stage Nothing has been done in the matter. Even the assessee has not made any request to the Ld. CIT(A) for admission of the additional evidence as per submission of the Learned Counsel for the Assessee. We, therefore, do not subscribe the view of the Ld. CIT(A) for deleting both the additions in such a manner. We, accordingly, set aside the order of the Ld. CIT(A) and restore these issues to his file with a direction to redecide the grounds by giving reasonable, sufficient opportunity of being heard to the assessee as well as A.O - Decided in favour of revenue for statistical purposes.
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