ULTRA TECH TRANSMISSION,BARODA vs. THE ADDL. CIT, RANGE-2, BARODA

Facts of the case are that the Appellant namely Ultra Tech Transmissions, is a Partnership Firm and engaged in the Business of Infrastructure Development, transmission and telecommunication towers, pipe laying, roads and similar type of work, trading in Transmission products, Investment and Derivative activities. During the assessment proceedings for the A.Y.2011-12 various submissions and representations were made and an assessment order was passed by the Ld. Assessing Officer on various points as per the assessment order against which an appeal was tiled with the CIT (Appeals) 5, Baroda, to whom the various submissions and further and additional evidences on the remarks of the Ld. Assessing Officer to justify our case were made

Against the said addition made by the Assessing Officer, assessee preferred first statutory appeal before the ld. CIT(A) and filed some additional evidence and requested that same may be advertent u/s. 46A of Income Tax rule. But ld. CIT(A) refused to admit the same and confirmed the action of Assessing Officer.

Now assessee has preferred second statutory appeal before us.

We have heard both the parties and gone through the impugned order and material available on record. The assessee filed some additional evidence before the ld. CIT(A) but some were not considered by the ld. CIT(A). In our 3 . A.Y. 2011-12 considered opinion, additional evidences filed by the assessee, ld. CIT(A) ought to have considered those evidences for fair disposal of the matter.

Thus, in the interest of justice, we set aside matter to the file of the ld. CIT(A) to decide the appeal after considering the additional evidence to be filed by the assessee and thereafter will pass an order as per provisions of law.

In the result, appeal filed by the Assessee is allowed for statistical purpose.