Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, SMC, “B’’ BENCH : BANGALORE
Before: SHRI B.R BASKARAN
O R D E R Per B.R Baskaran, Accountant Member
The assessee has filed this appeal challenging the order dated 18-03-2019 passed by Ld CIT(A)-13, Bengaluru and it relates to the assessment year 2014-15. The assessee is aggrieved by the decision of Ld CIT(A) in dismissing the appeal of the assessee without admitting the additional evidences furnished by the assessee.
I heard the parties and perused the record. The AO completed the assessment of the year under consideration to the best of his judgment by making addition of Rs.33.85 lakhs relating to bank deposits, since the assessee did not offer any explanation. In the appellate proceedings, the assessee furnished evidences as additional evidences, but the Ld CIT(A) refused to admit them and accordingly confirmed the addition made by the AO.
The Ld A.R pleaded before me that the assessee could not appear before the AO for reasons beyond his control and hence she furnished all the relevant details before Ld CIT(A). The Ld A.R submitted that the first appellate authority was not justified in refusing to admit them and thus grave injustice has been caused to the assessee. Accordingly he prayed that the issue may be restored to the AO for examining it afresh by duly considering the evidences.
I heard Ld D.R and perused the record. In the interest of natural justice, I am of the view that the prayer of the assessee deserves to be accepted. Accordingly, I set aside the order passed by Ld CIT(A) and restore all the issues to the file of the AO for examining it afresh by duly considering the evidences that were/may be furnished by the assessee. After affording adequate opportunity of being heard, the AO may take appropriate decision in accordance with law.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 5th November, 2019.