Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 1174 - ITAT AHMEDABADAssessment u/s.144 treating the cash deposited as unexplained - Addition being the deposits made in the bank account on non-compliances of the notices - HELD THAT:- CIT(A) has admitted the additional evidences furnished by the assessee. The assessee explained that he was an agriculturist and main source of his income was from agricultural activities. In this regard, the assessee has furnished relevant copies of sale of agricultural produce and evidences of incurring expenditure pertaining to agricultural activities. Assessing Officer has raised clarification in his remand report on the additional evidences furnished by the assessee before the ld. CIT(A). To explain the query raised by the Assessing Officer in his remand report and to furnish further evidences required by the Assessing Officer in the remand report, the assessee has asked additional time from the ld. CIT(A). On perusal of the order of the ld. CIT(A) and material on record it is discerned that no specific opportunity was communicated to the assessee in order to make compliance with the further information and evidences sought by the Assessing Officer in the remand report. In light of the above fact and circumstances it would serve the end of justice if an opportunity is provided to the assessee to furnish the additional information and evidences as required by the AO in the remand report. Thus we set aside the order to the AO for deciding afresh after affording opportunity to furnish the information/evidences sought in the remand report - Appeal of the assessee is allowed for statistical purposes.
|