SHRI DIWAKARAN SURENDRAN ,BANGALORE vs. INCOME TAX OFFICER WARD-7(2)(2), BANGALORE

O R D E R

PER SHRI A.K. GARODIA, AM:

by the assessee that the learned CIT (A) was not justified in upholding the assessment order in spite of this that the AO failed to give opportunity after obtaining details u/s 133 (6) which is apparent from this fact alone that the AO confronted the details on 28.12.2017 and passed the order on 29.12.2017.

3. In course of hearing, learned AR of the assessee submitted that it is noted by the AO in Para 5 on page 4 of the assessment order that vide order sheet entry on 28.12.2017, the issue about difference in the amount as per the books of the assessee and reply of two creditors M/s Fine Foot wear (P) Ltd. And M/s SS Impex was specifically raised with the assessee. He submitted that the assessment order is passed by the AO on 29.12.2017 with this finding that the (B)/2018 Page 2 of 2 assessee could not give evidence in this regard. He submitted that from these facts, it is apparent that sufficient opportunity was not provided by the AO and in spite of this, learned CIT (A) did not admit additional evidence. He submitted that in the interest of justice, the matter should be restored to AO for fresh decision.