ITAT set aside issue of addition to AO to decide afresh
ITAT set aside issue of addition to AO to decide afresh
AO passed an ex-parte assessment order u/s 144 (of Income Tax Act, 1961), without giving show cause notice as per law to the assessee. AO made an addition u/s 68 (of Income Tax Act, 1961) on account of cash deposited. CIT(A) confirmed AO’s order. ITAT set aside the issue to the file of the AO to decide the same afresh, under the law, after giving full opportunity to the assessee of being heard.-500775
1. AO passed an ex-parte assessment order u/s. 144 (of Income Tax Act, 1961), without giving show cause notice as per law to the assessee.
2. AO made an addition of Rs. 12,33,000 on account of cash deposited u/s 68 (of Income Tax Act, 1961).
3. CIT(A) confirmed the AO’s order.
On appeal, the ITAT held as under:
4. From the reading of the finding of the Ld. CIT(A), as aforesaid, it has been observed that Ld. CIT(A) has neither accepted the additional evidences nor rejected the same and not accepted the claim of the assessee and upheld the addition made by the AO, which is not sustainable in the eyes of law.
5. In the background of the aforesaid discussions and in the interest of natural justice, the issue in dispute is set aside to the file of the AO to decide the same afresh, under the law, after giving full opportunity to the assessee of being heard.
Case Reference - Shri Ashok Kumar, vs. Income Tax Officer.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A", NEW DELHI
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND
SHRI J.S. REDDY, ACCOUNTANT MEMBER
I.T.A. No. 2181/Del/2013
(A.Y. : 2007-08)
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