CIT(A) erred by not admitting additional evidences in case restored by Tribunal. Once the matter has been considered by the Tribunal and restored to the files of the CIT(A) there was no question of not admitting the evidences furnished by the assessee – ITAT
ABCAUS Case Law Citation:
ABCAUS 2552 (2018) (10) ITAT
The appellant assessee had challenged by the order of the Commissioner of Income Tax (Appeals) in confirming addition made by the Assessing Officer.
In the first round of litigation the matter travelled up to the Tribunal and the Tribunal restored the matter to the files of the CIT(A).
The Tribunal while restoring the case, observed that sufficient opportunity was not given by the First Appellate Authority to the assessee for substantiating its claim which was not sustainable in the eyes of law and against the principles of natural justice. Also, on merit the Tribunal observed that the CIT(A) had not passed a speaking order on the issue in dispute.
Pursuant to the direction of the Tribunal the CIT (A) considered the appeal afresh. However, the CIT(A) did not consider the evidences filed by the assessee on the ground that they were additional evidences and dismissed the appeal.
Aggrieved by the rejection of additional evidences, the assessee was before the Tribunal in second round of litigation.
The Tribunal opined that once the matter had been considered by the Tribunal and restored to the files of the CIT(A) there was no question of not admitting the evidences furnished by the assessee. By not considering the evidences the CIT(A) grossly erred in dismissing the appeal.
Thus time the Tribunal restored the issue to the file of the Assessing Officer who was directed to consider all the evidences furnished by the assessee and decide the issue afresh as per law.
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