Appeal dismissed for illegible loose papers filed without covering letter restored by ITAT
ABCAUS Case Law Citation:
ABCAUS 1091 (2016) (12) ITAT
Brief Facts of the Case:
The original assessment was completed making additions on account of unproved share capital. First appeal of the assessee was allowed. In the second appeal filed by the Revenue, the Tribunal had remitted the matter to the CIT(A) with the directions to:
(i) require the assessee to file copy of Demat Account and take into account the valuation of shares if any found laying in the name of assessee with the broker.
(ii) look into the aspect of reduction of valuation of certain scripts and examine the market price or cost price to arrive at the findings.
Pursuant to the said order of the Tribunal, the CIT(A) issued notice to the assessee for furnishing the necessary details as directed by the Tribunal. However the CIT(A) eventually dismissed the appeal by recording that:
“the appellant furnished some loose papers without any covering letter as these papers (photocopies) were totally illegible and even after the same being pointed out to the ld. AR, no further evidence was submitted”.
Aggrieved by the dismissal of the appeal, the assessee had come up in appeal before the tribunal.
Contentions of the Assessee:
It was submitted that the loose papers which were directed to be filed before the CIT(A) were actually filed, but, the CIT(A), without pointing out the deficiency of being illegible to the assessee, proceeded to dismiss the appeal.
It was also submitted that the assessee had now arranged the typed copies of such documents which can be placed before the CIT(A).
Held:
The order of CIT(A) was set aside and remitted back to CIT(A) for deciding the issue(s) afresh in the light of the direction given by the Tribunal in the first round and after affording a reasonable opportunity of being heard to the assessee. The assessee was directed to file legible copies of the documents as undertaken.
Appeal against inadequacy of sentence passed by special court in income tax prosecution cases dismissed by High Court In a…
ICSI launches CS Mitr Scheme to give incentive for getting student registered in Executive Programme ICSI has launched CS Mitr…
CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not arise -…
Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation…
Restrictions on use of words Nidhi Limited unless declared as such under section 406(1). Nidhi (Amendment) Rules 2024 MINISTRY OF…
MCA prescribes period and fee for updating of Directors personal mobile number or email address by e-form DIR-3 KYC MINISTRY…