Handling of assessment proceedings in unprofessional manner by consultant: ITAT restores matter to AO

Karur Jayaprakash Vs DCIT (ITAT Bangalore) We notice that the CIT(A) in his order has admitted the fact that the assessee’s representative for the first time produced various details on 21.06.2010 (page 4 of CIT(A)’s order). The CIT (A) has infact verified these evidences but had rejected the same merely on the ground that these details should have been available with the assessee during the assessment proceedings itself and should have been produced before the AO. In our view the decision of CIT(A) on a presumptive basis is incorrect and the CIT(A) has disposed off the appeal without cons...