|The Tax Publishers2020 TaxPub(DT) 5204 (Chen-Trib)
INCOME TAX ACT, 1961
Considering all the submissions of assessee for not filing relevant documents in respect of expenditure incurred, one more opportunity was given to the assessee to substantiate its case before AO.
Assessment - Best judgement assessment - Evidence as to expenses incurred -
CIT(A) passed an ex-parte order on the ground that assessee had not filed any relevant bills and vouchers nor other documents in respect of the expenditure incurred and had also not co-operated to complete the assessment. Held: Case of the assessee was that, at the relevant point of time due to the heavy floods, the assessee could not file any relevant material before the AO. Taking into consideration all the submissions of the assessee and the Certificate issued by the Tahsildar, one more opportunity should be given to the assessee to substantiate its case before AO.
FAVOUR : Matter remanded.
A.Y. : 2013-14
IN THE ITAT, CHENNAI BENCH
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