Ld. CIT (A) deletes the addition without calling any remand report or giving the opportunity to the A.O. during appeal proceedings

Last updated: 10 September 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) allowed cross-appeals for statistical purposes. The case involved an addition made by the Assessing Officer (AO) following a survey where undisclosed stock of gold and silver jewellery was found. The CIT(A) had deleted this addition without obtaining a remand report or providing the AO with an opportunity to be heard during the appeal proceedings. The ITAT found this action by the CIT(A) to be contrary to the facts, considering the acknowledged undisclosed stock and recorded statements as incriminating material.

Court :
ITAT Allahabad

Brief :
These cross appeals and cross objection by the assessee are directed against the order dated 30.12.2019 of CIT(A) for the assessment year 2015-16.

Citation :
ITA No.40/ALLD/2020

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1999
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