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2021 (4) TMI 490 - ITAT BANGALOREAddition u/s 69B - no explanation to sources for the investment made - CIT- deleted addition admitting additional evidences - whether CIT(A) has not given proper opportunity of hearing to the A.O. while deleting the addition? - HELD THAT:- AO submitted remand report on 21.10.2013. The assessee once again filed submissions before Ld. CIT(A) on 16.1.2014. The Ld. CIT(A), on the basis of these submissions and additional evidences without confronting these submissions to the A.O. deleted the additions. By reading the Ld. CIT(A)'s order, we are not in a position to appreciate on what is the basis for deletion of the additions made by the A.O. The order does not show any evidence that Ld. CIT(A) has considered to delete the additions and it is not based on any concrete evidence. Being so, in our opinion, in the interest of justice, it is appropriate to remit the entire issue to the file of the A.O. for reconsideration of the case afresh. Appeals of the revenue are allowed for statistical purposes.
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