TMI Blog2022 (2) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee were returned unserved and the assessee has not furnished correct address even after sufficient opportunities to give the particulars during the hearing. Being so, when the assessee failed to furnish requisite details even after giving adequate opportunity of hearing to the assessee, the fresh evidence by the assessee shall not be admitted by the CIT(Appeals). CIT(Appeals) overlooked the objection of the AO and considered the various additional evidence filed by the assessee before him and decided the issue in favour of the assessee on merits. When the AO objected to admission of additional evidence before the CIT(Appeals) vide his letter dated 8.2.2019, the CIT(Appeals) decided the issue on merits overlooking the letter written b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eciate that the remand report submitted by the AO was restricted to admission of fresh evidence, and the AO had not commented on the merits of the evidence through his remand report. 4. On the facts and in the circumstances of the case, the CIT(A) erred in proceeding to decide the issue on merits without calling for fresh report from the AD, when letters issued to a number of creditors were returned unserved, and also particularly considering that the assessee did not submit any evidences in support of its claim during the assessment proceedings, inspite of affording ample number of opportunities, however the some were submitted before the CIT(A), 5. The CIT(A) erred in not appreciating the fact that in some cases, though the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that letters issued to creditors calling for information u/s. 133(6) of the Act to the address provided by the assessee were returned unserved and the assessee has not furnished correct address even after sufficient opportunities to give the particulars during the hearing. Being so, when the assessee failed to furnish requisite details even after giving adequate opportunity of hearing to the assessee, the fresh evidence by the assessee shall not be admitted by the CIT(Appeals). However, the CIT(Appeals) overlooked the objection of the AO and considered the various additional evidence filed by the assessee before him and decided the issue in favour of the assessee on merits. 3. In our opinion, when the AO objected to admission of additio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
