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Facts
The assessee did not submit documentary evidence for cash receipts of Rs. 17,15,222/- before the revenue authorities. The assessee's counsel requested an opportunity to make due compliance before the CIT(A).
Held
The Tribunal, accepting the prayer, remanded the matter back to the file of the CIT(A) for proper compliance. The appeal was allowed for statistical purposes.
Key Issues
Non-submission of documentary evidence for cash receipts and the opportunity for fresh compliance before the lower appellate authority.
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE
O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-
Delay condoned
This is an appeal filed against the order dated 09-10-2024 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2017-18.
The assesse has not submitted documentary evidences related to the cash receipts of Rs. 17,15,222/- in totality before the revenue authorities. The Ld. AR prayed that given an opportunity due compliance would be made before the ld. CIT(A). Accept in this prayer ld. A.R., the matter is hereby remanded back to the file of CIT(A).
The appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 23.01.2026