Order set aside as opportunity not granted to AO to examine fresh evidence relied upon by CIT(A): ITAT Ahmedabad

ITO Vs Rajeshkumar Theophilbhai Christie (ITAT Ahmedabad) ITAT Ahmedabad held that CIT(A) relied upon fresh submissions and additional evidence filed by the assessee, however, no opportunity was granted to AO to examine the fresh evidences. Accordingly, order set aside and remanded back for fresh consideration. Facts- Assessee had deposited cash of Rs.12,82,000/-in Development Credit Bank Ltd., Vejalpur, Ahmedabad during the demonetization period. As no return of income was filed by the assessee for A.Y. 2017-18, a notice u/s. 142(1) of the Act was issued by the AO on 09.03.2018 asking the ass...