ITAT restore the file to AO – Assessee to produce all relevant documents, evidences to AO

M. Shanthi Vs DCIT (ITAT Chennai)

It is noticed that as the assessee has not produced the evidences before the Assessing Officer, and has given reasonable and justifiable cause for the same, in the interest of justice, the issues in this appeal are restored to the file of Assessing Officer for re-adjudication. The liberty is granted to the assessee to produce all the relevant documents, evidences and other details as are required to prove her case before the Assessing Officer.

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