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2018 (12) TMI 1520 - HC - Income TaxAddition as amount paid to Sundry creditors - documents could not be produced - Held that:- It is not clear as to why the documents, which were produced before the CIT(A), were not produced before the Assessing Officer, though the assessee was represented by a Chartered Accountant as its AR. Furthermore, the CIT(A) does not state as to on account of whose illness, the documents could not be produced. In any event, as pointed out by us earlier, no exercise has been done for correlating the document, its validity and genuineness and to consider to what extent the assessee has explained the case. Thus, a half baked enquiry has resulted in an erroneous order passed by the CIT(A). Thus, we are of the clear view that the order passed by the Tribunal, confirming the order passed by the CIT(A), calls for interference. The appeal filed by the Revenue is allowed. Consequently, the order passed by the Tribunal as well as the Commissioner of Income-tax (Appeals)-V, Chennai are set aside and the matter is remanded to the Assessing Officer for fresh consideration, who shall consider the confirmation vouchers placed before him by the assessee and make a thorough verification and redo the assessment under the said head in accordance with law. - Decided in favour of the Revenue.
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