N BIRLAKANI & BROS.,VIRUDHUNAGAR vs. ITO, WARD-3,, VIRUDHUNAGAR

Brief facts of the case are that the AO made addition of Rs.21,03,364/- u/s 68 of the Act. Aggrieved by the addition, the appellant filed an appeal before the ld. CIT(A). However, before the ld.CIT(A), assessee did appear but assessee was not able to produce evidence, hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the order of AO. Hence, assessee is further in appeal before us.

Before us also, the ld. Counsel submitted that while adjudicating the matter the ld. CIT(A) has not considered the evidences filed before the AO. He further pleaded that for one more opportunity to file the evidence before the CIT(A). The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee has not filed supporting evidences with regard to the addition before the ld. CIT(A).

We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who Page - 2 - of 3 shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.