Addition U/s. 68 for non reply of Notice U/s. 133(6) – ITAT remanded matter Back to A.O.

ITO Vs. JMD Global (P) Ltd. (ITAT Delhi)- Before the ld CIT(A), it was contended by the assessee that all the allottees were in Calcutta and as the notice u/s 133(6) were sent towards the fag end of the time barring period, the same could not be replied by those parties before the assessment order was passed. As additional evidence, copies of confirmation letters sent by the respective companies were furnished before the Ld CIT(A). The Ld CIT(A) sent the additional evidence furnished by the assessee to the Assessing Officer. It is mentioned by the Ld CIT(A) that the additional evidence was sen...