ITAT Indore Judgments — December 2019

The Tribunal found that the CIT(A) did not properly appreciate the evidence filed by the assessee and should have given an opportunity to explain the deposits. The matter was restored to the AO to verify the additional evidence filed by the assessee.

The Tribunal found that the CIT(A) had not considered the vouchers filed by the assessee and the AO had not made independent inquiries. Therefore, the addition was not justified.

The Tribunal found that the assessee was not given a proper and effective opportunity of being heard. The CIT(A) passed ex-parte orders without properly considering the merits of the case. Therefore, the orders of the CIT(A) were set aside.