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2018 (9) TMI 787 - AT - Income TaxAddition on account of cash deposits found to be made in the bank account of the assessee by treating the same as unexplained cash credit - Held that:- A perusal of the documents filed by the assessee shows that the same are relevant to decide the issue involved in the assessee’s case. It is also noted that some of the said documents have been made available to the assessee only after the disposal of the appeal of the assessee by the CIT(A) vide his impugned order. DR has not disputed that these documents filed by the assessee as additional evidence are relevant to decide the issue involved in the present appeal. He however has contended that an opportunity should be given to the AO to verify the said documents which are being filed by the assessee for the first time before the Tribunal to support and substantiate his case, as find merit in this contention of the learned DR. CIT(A) on the issue under consideration is set aside and the matter is restored to the file of the AO for deciding the same afresh after giving the assessee one more opportunity to support and substantiate his case on the basis of fresh evidence. Appeal of the assessee is treated as allowed for statistical purpose.
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