M/S. AMBIENCE PROPERTIES,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 7(1), BENGALURU

Present appeal has been filed by assessee against order dated 27/08/2019 passed by Ld.CIT(A)-9 for assessment year 2007-08.

At the outset, Ld.AR submitted that, Ld.CIT(A) did not grant proper opportunity of being heard to assessee. He submitted that though there is a reply filed by assessee on 23/08/2019, Ld.CIT(A) passed impugned order on 27/08/2019. He submitted that, legal issue raised by assessee be fore Ld.CIT(A), challenging jurisdiction under section 148 has been dealt with, without verifying records. She submits that, Ld.CIT(A) accepts the fact that survey documents/statements recorded were not made available to Ld.CIT(A), and that, he proceeded on observations of Ld.AO.

Ld.Sr.DR did not object the issue being remanded to Ld.CIT(A) for due verification of documents/evidences to be filed by assessee. 4. We have perused submissions advanced by both sides in light of records placed before us. 5. We note that the issues raised by assessee needs to be addressed on merits in great detail based on records, as well as documents/evidences filed by assessee. In the interest of Justice, we deem it proper to remand this issue to Ld.CIT(A), by keeping all issues open. We direct Ld.CIT(A) to consider grounds raised by assessee in light of assessment records, survey documents and statement recorded during survey, evidences/documents filed by assessee. Ld.CIT(A) shall call for any other details as may be required, in order to consider the claim of assessee. Ld.CIT(A) shall also carry out necessary verification in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee. Accordingly, grounds raised by assessee stands allowed for statistical purposes. In the result appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 6th Oct, 2020 Sd/- Sd/- (B. R. BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 6th Oct, 2020.