SHRI. SANKAPPA BHOJARAJ NAVALLI,GADAG vs. INCOME TAX OFFICER, WARD- 2, GADAG

At the outset the Ld.AR submitted that assessment order passed was under section 144A of the Act. Subsequently before the Ld.CIT(A) assessee filed various details in the form of additional evidence that was not admitted. It has been submitted that the Ld.CIT(A) without considering the evidences has upheld the order of the Ld.AO.

We have perused the submissions advanced by both sides in light of records placed before us. 3.1 We note that the order passed by the Ld.CIT(A) is without following the due process of law. The additional evidence rejected by the Ld.CIT(A) deserves to be admitted in order to adjudicate the issues alleged before the 1st appellate authority. We also note that the order passed by the Ld.CIT(A) is a cryptic order. 3.2 Under such circumstances we deem it fit and proper to remand the appeal back to the Ld.CIT(A). Assessee is directed to file all relevant details and explanation sought by the Ld.CIT(A). The Ld.CIT(A) shall then verify all the details so filed by assessee. The Ld.CIT(A) is directed to follow the due process of law and to pass a speaking order by considering the evidences filed by assessee in support of its claim. Accordingly the grounds raised