DEVENDER KUMAR,GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

A perusal of the impugned order shows that the assessee had sought to file additional evidences before the Ld. CIT (Appeals). However, the Ld. CIT (Appeals) refused admitting additional evidence. In ground No 3 of the assessee’s appeal before us, the assessee has challenged the action of the Ld. CIT (Appeals) in not allowing filing of additional evidences which were crucial for ascertaining the facts of the case and which go to the very root of the matter. The Ld. Sr. DR has submitted that the assessee has not given any cogent reason for not filing the evidences before the Assessing Officer during the course of assessment proceedings and therefore the Ld. CIT (Appeals) had rightly refused the admission of additional evidences.

Having heard both the parties and on the facts of the case, without going into the merits of the case and in interest of substantial justice, we restore the appeal to the office of the Ld. CIT (Appeals) with a direction to adjudicate the assessee’s appeal after admitting additional evidences being sought to be admitted by the assessee. The Ld. CIT (A) is directed to afford proper opportunity to the assessee in this regard. The assessee shall 2 move a fresh application for admitting the additional evidences along with a copy of this order before the Ld. CIT (Appeals) on or before 3rd February, 2020.