Failure to admit and evaluate additional evidence constitutes violation of natural justice: ITAT Ahmedabad

Maha Gujarat Silk Section Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad held that CIT(A) erred in upholding addition made by AO without considering the additional evidence. Such failure to admit and evaluate the additional evidence constitutes a violation of natural justice. Thus, matter remanded back for fresh adjudication.

Facts- The assessee is a partnership firm engaged in the business of trading and retail of sarees, had not filed its return of income for the AY 2014-15. The case was reopened by the AO under Section 147 of the Act, based on information receive

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