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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI N.K.CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE
per law. Since, no enquiries were made in this case and the AO made the addition without having collected any evidence except for want of confirmations, we are of the considered view that the issue needs to be reexamined in detail and make the assessment afresh on merits as per law.
Therefore, we remit the issue back to the file of the AO to do the assessment afresh after giving opportunity to the assessee. Both the Ld.DR and Ld.AR have accepted to remit the matter back to the file of the AO. Accordingly, we direct the AO to redo the assessment after giving opportunity to the assessee. The assessee is also directed to cooperate with the department and furnish necessary information.
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 16th April, 2021.
Sd/- sd/- (एन के चौिरी) (डड.एस .सुन्दर ससंह) (N.K.CHOUDHRY) (D.S.SUNDER SINGH) न्याययक सदस्य/ JUDICIAL MEMBER ऱेखा सदस्य/ACCOUNTANT MEMBER Dated : 16 .04.2021 L.Rama, SPS
आदेश की प्रतितिति अग्रेतषि/Copy of the order forwarded to:- 1. तिर्धाररिी/ The Assessee – Pritam Singh Sahni, Prop : Bombay Motor House Plot No.242 & 243, Auto Nagar, Diwancheruvu Mandal, Rajahmundry 2. रधजस्व/The Revenue – Income Tax Officer, Ward-4, Rajahmundry 3. The Principal Commissioner of Income Tax, Rajamahendravaram 4. The Commissioner of Income Tax (Appeals), Rajamahendravaram 5. तवभधगीय प्रतितितर्, आयकर अिीिीय अतर्करण, तवशधखधिटणम/DR, ITAT, Visakhapatnam 6.गधर्ाफ़धईि / Guard file