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2021 (8) TMI 1044 - ITAT AHMEDABADAssessment u/s. 143(3) - Addition towards long term capital gain, short term capital gain, agricultural income and addition u/s. 69 - admitting of additional evidences - HELD THAT:- As demonstrated from the material fact reported in the remand report by the AO that proper verification could not be carried out in the case of the assessee while framing assessment u/s.143(3) of the act since either the case or the AO has been remained in transit due to restructuring process of the department. The decision of CIT(A) for not admitting the additional evidences is not justified therefore we observe that it is appropriate to restore issues to the file of AO for deciding afresh after examination and verification of the additional evidences furnished by the assessee after providing due opportunity to the assessee. Appeal of the assessee is allowed for statistical purposes.
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