Assessee appeals that learned CIT(A) has erred in law and facts of the case by confirming the addition of Rs.25 lacs

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Last updated: 28 May 2021
Quick Summary
An assessee appealed the confirmation of a Rs 25 lakh addition by the CIT(A), arguing that they were not given a fair opportunity to present their case and that the addition was incorrectly made under Section 69. The Income Tax Appellate Tribunal (ITAT) noted that the CIT(A) had rejected additional evidence. Considering the assessee demonstrated these documents weren't available earlier, the ITAT set aside the order. The case has been sent back to the Assessing Officer to reconsider the assessment after reviewing the new evidence and allowing the assessee to be heard.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A), New Delhi dated 05.12.2019. The assessee has raised following grounds of appeal:-

Citation :
ITA No.865/Del/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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