TIRLOK CHAND SHARMA,DELHI vs. ITO WARD-72(1), DELHI

The ld. Counsel for the assessee submitted that in this case, the assessee was not given adequate opportunity of being heard by the authorities below and, therefore, it was requested that if one final opportunity is provided to the assessee, he would be able to substantiate his case before the AO.

The ld. Sr. DR, has no serious objection if the matter is restored to the file of the AO for framing the assessment de novo, after allowing one final opportunity of being heard to the assessee.

On careful consideration of the rival submissions and on perusal of the order of the authorities below, I am of the considered opinion that the assessee has not been provided adequate opportunity of being heard by the authorities below. Therefore, the impugned order of the Ld. CIT(A) is set aside and the appeal is restored to the file of the AO for framing the assessment de novo, after allowing due opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes only.