https://www.taxtmi.com/caselaws?id=757159 ITAT Jodhpur allowed the appeal for statistical purposes in a case involving reopening of assessment under section 147. The assessee faced denial of additional evidence admission after failing to disclose income from other sources, which was taxed under section 115BBE. The assessee's wife had died, causing emotional distress and inability to produce required documents during assessment proceedings. ITAT found the assessee was deprived of natural justice as CIT(A) dismissed the appeal without proper hearing. The tribunal admitted additional evidence, noting the assessee's circumstances and lack of technical knowledge about e-portal notices. Matter was remanded to AO for fresh consideration based on additional evidence, following precedent from Virgin Securities case regarding crucial evidence admission. en-us Wed, 31 Jan 2024 00:00:00 +0530 Fri, 16 Aug 2024 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757159 ITAT Jodhpur allowed the appeal for statistical purposes in a case involving reopening of assessment under section 147. The assessee faced denial of additional evidence admission after failing to disclose income from other sources, which was taxed under section 115BBE. The assessee's wife had died, causing emotional distress and inability to produce required documents during assessment proceedings. ITAT found the assessee was deprived of natural justice as CIT(A) dismissed the appeal without proper hearing. The tribunal admitted additional evidence, noting the assessee's circumstances and lack of technical knowledge about e-portal notices. Matter was remanded to AO for fresh consideration based on additional evidence, following precedent from Virgin Securities case regarding crucial evidence admission. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757159