PARVINDER ,DELHI vs. ITO WARD 43(1), NEW DELHI

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-15 [hereinafter referred 1 to CIT (Appeals)] New Delhi, dated 1.07.2019 for assessment year 2011-12.

The ld. Counsel for the assessee submits that assessee has filed additional evidences under Rule 29 of the Income Tax Appellate Tribunal Rules and requested for admission of the additional evidences. The ld. Counsel for the assessee submits that these additional evidences go to the root of the matter and the assessment was made ex-parte under section 144 read with section 147 of the Income Tax Act, 1961 (the Act) and even the ld. CIT (Appeals) passed ex-parte order without giving proper opportunity of being heard to the assessee. Therefore, in the interest of justice it is requested that the appeal may be restored to the file of the Assessing Officer for de novo assessment.

The ld. DR has no serious objection in sending the matter back to the file of the Assessing Officer for de novo assessment.

Heard rival submissions. This appeal is restored to the file of the Assessing Officer for de novo assessment in accordance with law, after providing adequate opportunity of being heard. The assessee be given opportunity to file evidences before the Assessing Officer, who shall consider in accordance with law.

In the result, appeal of the assessee is allowed for statistical purposes.