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Income Tax Appellate Tribunal, HYDERABAD BENCH “B-SMC”, HYDERABAD
Before: SHRI J. SUDHAKAR REDDY
This is an appeal filed by the assessee directed against the order of CIT(A) – 12, Hyderabad dated 17/04/2016, for AY 2006-07.
The assessee filed an application under Rule 29 of the ITAT rules for the admission of additional evidence. After going through the same, I am of the considered opinion that this is a fit case for admission of additional evidence as where the assessee was prevented by sufficient cause to file the required/ requested documents before the AO or the First Appellate Authority, to prove the quantum of agricultural income. The CIT(A) dismissed the appeal as the assessee has not utilized the opportunities provided to him for furnishing the evidence.
As I am convinced that the assessee was prevented by sufficient cause from furnishing the evidences before the lower
2 ITA No. 1115/Hyd/17 P.V. Ramana Reddy authorities, the case is remitted back to the file of the CIT(A) with a direction to consider the evidences filed by the assessee and adjudicate the issue de-novo in accordance with law after providing reasonable opportunity of being heard to the assessee in the matter.
In the result, appeal of the assessee is treated as allowed for statistical purposes.
Pronounced in the open Court on 10th May, 2018.
Sd/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER
Hyderabad, Dated: 10th May, 2018 kv
Copy to:-
1) Shri P.V. Ramana Reddy, C/o P. Murali & Co., CAs, 6-3-655/2/3, 1st Floor, Somajiguda, Hyderabad – 82 2) ACIT, Centrla Circle – 5, Hyderabad. 3) CIT(A) –12, Hyderabad. 4) Pr. CIT (Central), Hyd. 5) The Departmental Representative, I.T.A.T., Hyderabad. 6) Guard File