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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
O R D E R PER SHRI KUL BHARAT, JM This appeal is filed by the assessee against the order of ld. CIT(A)-I, Indore dated 13.12.2018 challenging the confirmation of addition of Rs.15,33,210/- on account of labour charged on estimated basis.
At the outset of the hearing, ld. counsel for the assessee contended that all the necessary details were submitted before the Assessing Officer but the Assessing Officer violated the principle of natural justice as no proper, reasonable and meaningful opportunity of being heard was provided to the assessee. Therefore, it was prayed that labour expenses may be verified at the end of the Assessing Officer as the assessee is able to file the relevant
Amarnath Kashiram Construction 2 ITA 197 of 2019 details before the Assessing Officer in support of the claim. On the other hand, ld. Sr. DR has no objection if the issue in hand is restored to the file of the Assessing Officer for deciding the matter afresh.
On consideration of above facts and submissions of both the parties, we find that in the instant appeal, the assessee has filed paper book running into 44 pages, wherein the relevant documents have been annexed. In our view, the same need reconsideration at the level of the Assessing Officer.
Therefore, in the interest of justice, we deem it appropriate to set aside the orders of the Revenue Authorities. The issue in the appeal is remanded back to the file of the Assessing Officer with direction to consider the submissions/relevant papers. The Assessing Officer would decide the appeal on merits afresh in terms as indicated hereinabove after affording due opportunity of being heard to the assessee as per law and the assessee is also directed to cooperate/appear before the Assessing Officer in this regard.
Accordingly, the appeal filed by the assessee is allowed for statistical purposes only.
Order was pronounced in the open court on 04.12.2019.