The Appellate Tribunal considered an ex-parte assessment u/s 144 ...

Appellate Tribunal allows additional evidence in tax assessment case, remands to CIT for fresh review.

Case Laws     Income Tax

June 27, 2024

The Appellate Tribunal considered an ex-parte assessment u/s 144 and an application for additional evidence. The Tribunal held that since the assessment was completed u/s 144 and the assessee provided an explanation for non-appearance, the CIT (A) should have considered the request for additional evidence. The Tribunal found the additional evidence crucial for deciding the case, especially regarding the claim for exemption u/s 10(23C)(iiiad). As a result, the Tribunal admitted the additional evidence and remanded the matter to the CIT (A) for a fresh examination, allowing the assessee an opportunity to support their claim. The Tribunal did not address the merits of the case, and the assessee's appeal was allowed for statistical purposes.

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