2023 (7) TMI 13

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....IT-DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order dated 28.10.2022 of the National Faceless Appeal Centre (hereinafter referred to as the 'CIT(A)') passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). 2. No one has put in appearance on behalf of the assessee. An application for adjournment has b....

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.... additions so made by the Assessing Officer observing that the assessee could not prove or confirm from the said deductor M/s Loop Mobile (India) Ltd. that the assessee has not received any sum from the said company. 5. We have heard the ld. DR and gone through the record. A perusal of para 5 of the impugned order of the CIT(A) would reveal that the assessee before the CIT(A) has contended that....

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....of the facts has been done by the Assessing Officer in this respect despite objection of the assessee that it has not received any income from M/s Loop Mobile (India) Ltd.. It has been further contended through grounds of appeal that the said M/s Loop Mobile (India) Ltd. has gone into liquidation and that the Assessing Officer should have conducted enquiry with the liquidator of M/s Loop Mobile (I....

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....ute proof of assessee having received any sum/income from the said deductor especially when the assessee has specifically denied any transaction with the said deductor. The same can be a result of any mistake or error also. In view of this, the impugned additions made by the lower authorities are set aside and the matter is restored to the file of the Assessing Officer to make appropriate enquirie....