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2020 (12) TMI 593 - AT - Income TaxAssessment u/s 144 - case of the assessee was selected for scrutiny under CASS to verify unsecured loans from persons who have not filed return of income - CIT-A Rejected additional evidence as admitted u/sec. 46A - HELD THAT:- We find that there is negligence on the part of the assessee to file the details before the AO, however, in the interest of justice and by following the principles of the natural justice one more opportunity should be given to the assessee. Before us, ld. AR also assured that assessee will appear before the AO and file all the relevant details. In view of the above, we are of the opinion that one more opportunity should be given to the assessee to substantiate her case before the AO. Appeal filed by the assessee is allowed for statistical purpose.
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