9911796707
TMI Blog2021 (2) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... rough post was received back with the postal remark that the addressee has shifted to Delhi and not residing at Mirzapur. Therefore, these facts were in the knowledge of the Assessing Officer that the assessee has shifted to Delhi. Since the assessment order was passed ex parte and the Ld. CIT(A) has also not verified the relevant record therefore, in the interest of justice, the matter is set aside to the record of the AO for proper verification of the evidences, bank statement of the assessee as well as the other evidences to be filed by the assessee along with the explanation of the source of investment in the mutual fund - Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 125/ALLD/2019 - - - Dated:- 20-1-2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the evidence and facts addition was so made and confirmed, which is unjustified and illegal, hence the addition is liable to be deleted. 4- That in any view of the matter in the facts and circumstances of the case addition of ₹ 10,00,000/- so made and confirmed by the two lower authorities without appreciating the correct facts is highly unjustified and illegal, hence the same is liable to be deleted. 5- That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal in the facts and circumstances of the case. 6- That in any view of the matter the appellant reserves his right to take any fresh ground before hearing of the appeal. 2. The Ld. AR of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer then the addition made by the Assessing Officer and confirmed by the Ld. CIT(A) is not justified. He has pleaded that since the authorities below have not examined the correct fact and the evidence produced by the assessee therefore, the matter may be set aside to the record of the Assessing Officer for readjudication of the issue after verification of the bank account as well as explanation of the assessee. 3. On the other hand, the Ld. DR has objected to setting aside of the matter to the Assessing Officer and contended that the Assessing Officer as well as CIT(A) have granted sufficient opportunities to the assessee but assessee did not comply with the notices issued by the Assessing Officer and even not produce any evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
