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2022 (7) TMI 1270 - CALCUTTA HIGH COURTUnexplained cash-credit - HELD THAT:- We find from the order passed by the CIT(A) that each of the sundry creditors have been specifically dealt with by the CIT(A). Though there were total 20 sundry creditors, the addition was only in respect of 17 of them. Thus, the issue before the tribunal would be whether the explanation offered by the assessee before the CIT(A) was justified and was the CIT(A) right in rejecting the explanation. Such an exercise appears to have not been done in the instant case largely due to the fact that the assessee did not appear before the tribunal. Therefore, we are of the view, that one more opportunity can be granted to the assessee to go before the tribunal. In the result, the appeal filed by the assessee is allowed and the order passed by the tribunal is set aside and the matter is remanded to the tribunal for fresh consideration. The assessee is directed to appear before the tribunal on the date fixed without seeking for unnecessary adjournment and, they will also be entitled to file paper book containing documents which were placed before the CIT(A). After affording an opportunity to the assessee, the learned tribunal shall consider and decide the matter afresh on merits and in accordance with law. Consequently, the substantial questions of law are left open.
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