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Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE
Date of hearing : 04/02/2020. Date of pronouncement : 07/02/2020. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Rajamahendravaram, dated 26/03/2019 for the Assessment Year 2010-11.
When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that assessee filed a paper book before the ld. CIT(A) and the ld. CIT(A) without considering the paper book consisting of Page No.1 to 5, simply confirmed the order of the Assessing Officer and therefore submitted that issue may be remitted back to the ld. CIT(A) to adjudicate the appeal afresh.
On the other hand, ld.DR strongly supported the orders of the authorities below.
I have heard both the parties and gone through the order of the ld. CIT(A). I find that ld. CIT(A) simply confirmed the order of the Assessing Officer. I find that assessee has filed a paper book which is not at all considered by the ld. CIT(A), thus in my opinion, order passed by the ld. CIT(A) has to be set aside. Accordingly, set aside to the ld. CIT(A) with a direction to pass orders afresh after considering the paper book filed by the assessee. Thus, this appeal filed by the assessee is allowed for statistical purpose. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 07th day of Feb., 2020.