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2022 (5) TMI 189 - AT - Income TaxAddition u/s 68 - unsecured loans received in from of gold and jewellery and unsecured loans treated as alleged unexplained and non-genuine - Assessee submitted additional evidence - HELD THAT:- As additional evidences/ documents, are available on public domain, however, the assessing officer did not get opportunity to examine the veracity of these additional evidences/documents. Since the assessing officer has not examined these additional evidences/documents, therefore principle of natural justice requires that it would be fair to remit this issue back to the file of the assessing officer for his examination. We note that these additional evidences/documents, (although some of them are from public domain), were neither examined by the assessing officer nor by ld CIT(A). Therefore, in the interest of justice and fair play for both the parties, we set aside the order of ld. CIT(A) and remit the matter back to the file of Assessing Officer for de novo adjudication, and to decide the matter in accordance to law after giving opportunity of being heard to the assessee. Assessee appeal allowed for statistical purposes.
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