Assessee Claims Miscommunication Prevented Appearance Before Commissioner and led to Addition u/s 69A: ITAT remands Case to CIT(A) for Fresh Adjudication [Read Order]
The ITAT observed that the assessee could not appear before the CIT(A) due to a miscommunication and had not previously submitted documentary evidence. To ensure substantial justice and proper adjudication of the addition under Section 69A, the case was remanded to the CIT(A) for fresh consideration
The Nagpur bench of Income Tax Appellate Tribunal (ITAT) remanded the matter on money addition under section 69A after a miscommunication claim.
In this case, the AO, had made an addition of Rs. 26,34,000/- being unexplained money u/sec. 69A of the Act against which, the assessee Vijay Laxmanrao Peshane preferred first appeal before the Commissioner. The Commissioner issued three notices to the assessee, but the assessee made no compliance.
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In the constrained circumstances and in the absence of any documentary evidence in support of the assessee's case, the Commissioner dismissed the appeal of the assessee confirming the addition made by the AO. Aggrieved of this order the assessee filed an appeal before the Tribunal.
The Assessee claimed that due to miscommunication, the assessee could not appear before the Commissioner and, therefore, one opportunity may be, last and final, provided to the Assessee, so that real justice would be met.
The single bench of narender kumar choudhry Judicial Member would be proper to remand the instant case to the file of the Commissioner for decision afresh, suffice to say by providing reasonable opportunity of being heard to the Assessee.
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