M/S.CLEAR SECURED SERVICES PRIVATE LIMITED,MUMBAI vs. DCIT-6(2)(1), MUMBAI

The present appeal has been preferred by the assessee against the order dated 24.10.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2013-14.

The assessee has raised several grounds and challenged the order of Ld. CIT(A) on legal as well as on merit.

After hearing both the parties and perusing the material on record, we find that the Ld. CIT(A) has passed the order by observing that the assessee has filed annual accounts pertaining to 2012-13 which were too incomplete whereas the assessee has 2 M/s. Clear Secured Services Pvt. Ltd. convinced us that all these accounts were duly filed before the authorities below by pointing out the specific documents in the paper book to corroborate his submissions that all the informations were duly filed before the authorities below. We find merit in the contention of the assessee that the same were not considered and TPO/AO and the assessment was framed without considering the annual accounts for A.Y. 2012-13. Both the sides prayed before the Bench that the issue may kindly be restored to the file of the AO so that the issue involved could be decided denovo with all contentions and issues of the assessee to remain open. In other words the assessee is at liberty to raise legal issues as well as the issues on merit. Accordingly, we are restoring the appeal of the assessee to the file of the TPO/AO to frame the assessment afresh and denovo after affording reasonable opportunity of hearing to the assessee. The assessee is at liberty to raise all the issues including legal issues before the TPO/AO. Accordingly, the appeal is restored to the file of the AO/TPO to decide in terms of above directions.

The appeal of the assessee is allowed for statistical purpose.