SONU,NEW DELHI vs. ASSISSTANT COMMISSIONER OF INCOME, NEW DELHI

The order passed by the Ld. AO is, admittedly, an The order passed by the Ld. AO is, admittedly, an ex parte one and before one and before the Ld. CIT(A), the assessee filed submission A), the assessee filed submission. It also appears from the order . It also appears from the order passed by the Ld.CIT(A) that no independent passed by the Ld.CIT(A) that no independent inquiry was conducted on the issue inquiry was conducted on the issue of alleged sale of land by the assessee. Thus, having regard to the entire aspect of alleged sale of land by the assessee. Thus, having regard to the entire aspect of alleged sale of land by the assessee. Thus, having regard to the entire aspect of the matter, we find that a further opportunity of being heard should be given of the matter, we find that a further opportunity of being heard should be given of the matter, we find that a further opportunity of being heard should be given to the assessee. We, therefore remit the matter to the f to the assessee. We, therefore remit the matter to the file of the Ld. AO with a ile of the Ld. AO with a direction to decide the issue afresh, after affording an opportunity of being heard direction to decide the issue afresh, after affording an opportunity of being heard direction to decide the issue afresh, after affording an opportunity of being heard to the assessee and upon considering the evidence on record and any other to the assessee and upon considering the evidence on record and any other to the assessee and upon considering the evidence on record and any other evidence that the assesseee may choose to file at the time of hearing. evidence that the assesseee may choose to file at the time of hearing. evidence that the assesseee may choose to file at the time of hearing. 4. In the result, appeal In the result, appeal filed by the Assessee is allowed for statistical allowed for statistical purposes.