2022 (7) TMI 473

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....r opportunity to the assessee. According to the Ld. AR, the assessee had filed all the documents sought for by the CIT(A) as well as had filed application dated 23.01.2019 for admission of additional evidences (refer page no. 5 to 8 of the paper book) as well as copy of letter dated 25.10.2021 uploaded on Income Tax e-filing portal on 09.10.2021 in response to the notices dated 01.10.2021 and 11.10.2021 respectively (page no. 1 to 4 of the paper book) According to the Ld. AR despite adjournment application had been moved by assessee requesting for adjournment on 9.10.2021 (refer screenshot of adjournment request placed at page no. 9 to 10 of the paper book) and even though documents/submissions had been filed before the Ld. CIT(A) the first....

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.... would be better to remit the issue back to the AO for denovo assessment. 5. We have heard both the parties and perused the record. We note that the AO has disallowed of Rs.3,11,21,939/-- u/s 36(1)(iii) of the Act which according to the assessee was made without appreciating the relevant facts which could not be provided to the AO, since assessee didn't get proper opportunity before AO. Thereafter the assessee had to file additional evidence before the Ld. CIT(A)/explaining its claim. After going through the aforesaid facts we are of the opinion that the assessee did not get proper opportunity before the AO, therefore, relying on the decision of the Hon'ble Supreme Court in the case of Tin Box Company Vs. CIT (supra) wherein the Hon'ble Su....