Chanki Ramwani Vs ITO (ITAT Raipur)
ITAT Raipur held that addition upheld by CIT(A) without passing a speaking order in the backdrop of documents uploaded by the assessee. Accordingly, matter is restored back to the file of CIT(A) for re-adjudication.
Facts- During scrutiny assessment, based on the observation, AO made an addition of the suppressed receipts of Rs. 16,28,939/-. Aggrieved the assessee carried the matter in appeal before the ADDL/JCIT(A), Thiruvanantpuram but without success. The assessee being aggrieved with the order of the ADDL/JCIT(A), Thiruvanantpuram has carried the matter in appeal before the Tribunal.
Conclusion- Held that it is a matter of fact borne from record that the CIT(Appeals) had summarily upheld the addition of Rs.16,28,939/- made by the A.O without passing a speaking order in the backdrop of the material/documents as were uploaded by the assessee before him on 25.05.2024 vide acknowledgement No.240953711250524. Considering the aforesaid facts, I am of a firm conviction that the matter in all fairness requires to be restored to the file of the ADDL/JCIT(A) with a direction to re-adjudicate the same after considering the reply/reconciliation that was filed by the assessee appellant in the course of the set-aside proceeding before him. Needless to say, the CIT(Appeals) in the course of set-aside proceedings shall afford a reasonable opportunity of being heard to the assessee who shall remain at liberty to substantiate his claim on the basis of fresh documentary evidence, if any.
