CHARAN KUMAR JONNAGADLA (HUF), MADANAPALLE vs. INCOME TAX OFFICER, WARD-1, MADANAPALLE

During the course of hearing, the learned AR of the assessee undertook that the assessee will produce all the documents as required by the CIT(A) for early disposal of the appeal. It is further stated that the assessee was not engaged in any fraudulent activity The learned Authorised Representative prayed that one more opportunity be provided to present its case with all the necessary documents before the CIT (A).

On the other hand, the learned CIT-DR relied on the order of CIT (A) and strongly objected to the prayer of the assessee to send back to CIT(A).

After hearing both sides and perusal of the orders of authorities below, considering the prayer of the ld. AR of the assessee, keeping in view of the facts and circumstances of the case and interest of the justice, we restore the matter to CIT (A) to examine the documents as evidence submitted by the assessee afresh and the CIT (A) shall provide reasonable opportunity of hearing before deciding the appeal of the assessee, as per law. The assessee also directed not to seek unnecessary adjournments without cogent reasons. Ordered accordingly.