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2021 (2) TMI 1087 - AT - Income TaxAddition u/s 69 - assessee had made payments for purchase of property, whereas it was a family transfer and no consideration exchanged hands - new evidences in the form of copy of Girdawari, Court decree of agriculture land submitted by assessee - HELD THAT:- Additional evidence now furnished by the assessee in the form of copy of Khasra Girdawari, Court decree dt. 24/11/2019 go to the root of the matter, so these new additional evidences are admitted. However the additional evidences, furnished by the assessee were not available to the authorities below. We therefore by keeping in view the principles of natural justice, deem it appropriate to set aside this issue back to the file of the A.O. to be adjudicated afresh in accordance with law after due and reasonable opportunity of being heard to the assessee and by considering the new evidences now furnished by the assessee - Appeals of the Assessee are allowed for statistical purposes.
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