|The Tax Publishers2021 TaxPub(DT) 0916 (Del-Trib)
INCOME TAX ACT, 1961
Where against addition made under section 68, CIT(A) without assigning any particular reasons had rejected the additional evidence filed by assessee, matter was remanded to CIT(A) to admit said additional evidence filed and to decide the issue afresh after giving proper opportunity of hearing to assessee by following principles of natural justice.
Appeal [(CIT(A)] - Additional evidence - Admissibility - No proper opportunity of hearing given to assessee
Assessee filed appeal against the order of CIT(A) in not admitting the additional evidence filed by the assessee under rule 46A read with Section 250(4) regarding addition made under section 68 of unexplained cash credit.Held: It was pertinent to note that the CIT(A) without assigning any particular reasons has rejected the additional evidence which goes to the root of the matter. Therefore, CIT(A) was directed to admit the additional evidence and to decide the issue afresh after taking cognizance of the evidences filed by the assessee. Thus, assessee was to be given opportunity of hearing by following principles of natural justice.
FAVOUR : In favour of assessee.
A.Y. : 2012-13
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