VIKU IMPEX PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

At the time of hearing before us, it is stated by the learned counsel that it is a small appeal involving disallowance of `42,35,010/-. That the Assessing Officer disallowed the same on the ground that the expenditure incurred by the assessee for earth/soil filling was not proved. That the assessee had engaged three contractors for the work of earth/soil filling and the Assessing Officer asked to produce those persons before him. He stated that one of the contractors viz., Shri

Learned Senior DR relied upon the orders of authorities below. However, she has no serious objection for setting aside the matter to the file of the Assessing Officer.

After hearing both the sides, we deem it appropriate to set aside the orders of authorities below and restore the matter to the file of the Assessing Officer. We direct him to allow adequate opportunity of being heard to the assessee. Needless to mention that the assessee will produce all necessary evidence with regard to all the three contractors before the Assessing Officer and will cooperate in the assessment proceedings.

In the result, the appeal of the assessee is deemed to be allowed for statistical purposes. Decision pronounced in the open Court on 14.01.2019.