Claim cannot be denied if sufficient documents are in hand of AO even though the party does not reply to notice issued u/s 133(6); (even though the party confirmation is not available against notice issued u/s 133(6))
The issue which was never raised by the AO or remained the subject matter of setting aside order of the ITAT, the same cannot be raised while passing fresh order.
Citation of the case:
Brief of the case:
AO had issued a notice u/s 133(6) to one of the party of the assessee for gaining some information but that party had responded late to the notice from the time frame mentioned in the notice so the AO had Not considered the reply and made addition to the income of the assessee. The AO was having sufficient documents related with that party to whom notice was issued u/s 133(6) which can solve the purpose of AO but he had not considered the same and made addition. Assessee aggrieved by the decision filed an appeal with CIT(A) who also confirmed the decision of AO against which appeal was filed then assessee filed the appeal with ITAT who remanded back the order to AO to consider the documents he was having and pass a fresh order.
