SMT. HEMAVATHI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

before the Ld.CIT(A) i.e. reproduced in the impugned order at page Page 2 of 4 & 42/Bang/2021 6, the Ld.AR submitted that, nothing has been expressed on the legal issue challenged by assessee. Further, the Ld.AR also filed before us, application under Rule 46A, wherein, copies of the ledger account demonstrating payments made to Shri Ramdas from the group concerns of assessee has been filed. The Ld.AR submitted that these additional evidences demonstrates payments made by the assessee and her husband for purchase of property form the available cash balance in the group concern, in which, both of them were active. The Ld.AR emphasised that, the assessee could not procure these details at the time of assessment proceedings and therefore the same were not could not be submitted even before the Ld.CIT(A). He thus prayed for the admission of additional evidence now filed before this Tribunal.

Based on the submissions made by both sides, we are of the opinion that all the issue needs to be remanded to the Ld.CIT(A) for fresh consideration. The Ld.CIT(A) shall pass a reasoned order in respect of all the issues raised based on necessary verification and evidences filed by assessee. The Ld.CIT(A) shall call upon the details required to adjudicate the issues alleged by the assessee. The Ld.CIT(A) is directed to pass a detailed order on all the issues challenged after granting proper opportunity of being heard to assessee. Any other issues on legality is kept open. Accordingly, the grounds raised by assessee before this Tribunal stands partly allowed for statistical purposes. In the result, both the appeals filed by the assessee stands party allowed for statistical purposes. Order pronounced in open court on 30th June, 2022.