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Income Tax Appellate Tribunal, ‘ A’ SMC BENCH : CHENNAI
Before: SHRI GEORGE MATHAN
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-4,Chennai in ITA No.205/2016-17/A.Y2014-15/CIT(A)-4 dated 26.10.2017 for the assessment year 2014-15.
Mr.Gopichand represented on behalf of the Assessee, and Mr. B.Sagadevan represented on behalf of the Revenue.
It was submitted by ld.A.R that in the course of assessment, the ld. Assessing Officer had added all the transactions as appeared in the bank accounts of the assessee. It was a submission that the addition was not called for.
In reply, the ld.D.R submitted that the assessee had not produced evidences before the ld. Assessing Officer. Further, the ld.D.R submitted that sufficient opportunity had been given to the assessee, but the assessee had not produced any evidences before the Assessing Officer.
I have considered the rival submissions. A perusal of the assessment order shows that the assessee has not produced evidences before the ld. Assessing Officer as called for by the ld. Assessing Officer. I am of the view that the evidences produced before the Tribunal, are in fact fresh evidences. This being so, in the interest of natural justice, I am of the view that the issues in this appeal is liable to be restored to the file of ld. Assessing Officer for re-adjudication after granting the assessee adequate opportunity to substantiate her case and I do so.
6 In the result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court after conclusion of hearing on 23rd October, 2018, at Chennai.