MR. ABDUL NASIR,BANGALORE vs. INCOME TAX OFFICER, WARD- 1 & TPS, TUMKUR

As per ground No. 10 raised by the assessee as an additional ground, this is the grievance of the assessee that the learned CIT (A) did not admit the additional evidence filed before him by saying that none of the circumstances as mentioned in clauses (a) to (d) under Rule 46 A is present in the present case but he totally disregarded this argument of the assessee made before him that the AO has not allowed sufficient time to submit the evidences as the notice for evidences was received on 13.12.2018 for the hearing fixed on 14.12.2018. He submitted that this ground should be admitted and the matter should be restored to CIT (A) for a fresh decision after the additional evidences already filed by the assessee before him. As against this, the learned DR of the revenue although supported the order of CIT (A) but he could not point out any mistake in the argument of the assessee raised in this Ground No. 10 that the AO has not allowed sufficient time to submit the evidences as the notice for evidences was received by the assessee on 13.12.2018 for the hearing fixed on 14.12.2018

We have considered the rival submissions. First of all, we admit the additional ground raised by the assessee because we find that this is a legal issue in respect of admissibility of additional evidence by CIT (A) and these facts are available on record that the notice was issued by the AO on 11.12.2018 asking the assessee to file various evidences such as Receipts/ Bill of lorry Hiring Business, details of Hiree and lorry documents etc. as noted by the AO in Para 5 of the assessment order and it is also noted by the AO on page 1 of the assessment order that the last date of hearing was 14.12.2018 and the date of assessment order is dated 21.12.2018.

Regarding our decision in respect of this additional ground, we hold that the additional evidences filed by the assessee before CIT (A) should have been admitted by CIT (A) in the facts of the present case as per which, it is seen that the AO has not allowed sufficient time to submit the evidences as the notice dated 11.12.2018 issued u/s 142 (1) calling for various evidences a noted above was received by the assessee on 13.12.2018 for the hearing fixed on 14.12.2018. Since, learned CIT (A) has not admitted the same, we direct the CIT (A) to admit it and decide all the issues afresh after considering those evidences and after providing adequate opportunity of being heard to both sides. And he should pass a speaking and reasoned order. We set aside the order of CIT (A) and restore the entire matter to CIT (A) for a fresh decision with above direction. In view of this decision, no adjudication is called for in respect of any other ground at the present stage because all issues are restored to CIT (A) for fresh decision.