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2019 (1) TMI 1125 - AT - Income TaxRejection of books of accounts - lack of submissions of the details and books by the assessee - books of account rejected in absence of assessee’s cooperation and his observation that the proper details were not submitted - Held that:- CIT(A) has passed a very contradictory order without any reference to the examination of the actual books of account. He has upheld the A.O.’s order for lack of appearance and co-operation by the assessee and the validity of assessment framed u/s. 144. Then he has taken a divergent stand that the rejection of the books was not proper and the additions made were liable to be deleted without any actual verification of books. We note that the assessee had submitted that the assessee had not received the last notice, hence, it was pleaded that the proper opportunity was not given to the assessee. CIT(A) without referring to the examination of the books of account, despite his coterminous power has deleted all the disallowance. Neither the assessment can be framed de hors the facts and figures nor the same can be deleted by only theoretical explanation by the assessee and the ld. CIT(A). In our considered opinion, on the facts and circumstances of the case, in the interest of justice, the issue in this appeal needs to be remitted to the file of the A.O
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