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Income Tax Appellate Tribunal, “SMC Bench, Mumbai
Before: Shri Shamim Yahya (AM) & Shri Pawan Singh (JM)
O R D E R Per Shamim Yahya (AM) :-
These are appeals by the assessee wherein the assessee is aggrieved by the confirmation of addition u/s. 68 of the I.T. Act, by ex-parte order of learned CIT(A) dated 31.10.2017 as under :- A.Y. 2009-10 Rs. 32,500/- A.Y. 2011-12 Rs. 2,65,000/- A.Y. 2012-13 Rs. 1,39,500/- A.Y. 2014-15 Rs. 3,59,500/- These appeals were earlier disposed of by the Tribunal by ex-parte order dated 28.9.2018. Subsequently, they were recalled. Pursuant to recall, we have heard these appeals.
Learned Counsel of the assessee submits that the addition in this case u/s. 68 of the Act was done by the Assessing Officer on the ground that there
2 Shri Ishwarsing Balwant Singh Deora were no supporting for justification u/s. 68 of the Act unsecured loan received from the relatives.
Upon assessee’s appeal learned CIT(A) also confirmed the same by ex- parte order. Now, learned Counsel of the assessee submits that the assessee filed additional evidences and learned counsel prayed that these may be remanded to the authorities below for considering afresh of the issue.
Per contra, learned Departmental Representative submits that additional evidence submitted by learned counsel cannot fructify the case of the assessee.
Upon careful consideration, we are of the considered opinion that this issue may be remitted to the file of the Assessing Officer. The Assessing Officer shall consider the issue afresh in the light of additional evidence being submitted by the assessee in the interest of substantial justice. Needless to say that the assessee should be given adequate opportunity of being heard.
In the result all these appeals of the assessee are allowed for statistical purposes.
Order has been pronounced in the Court on 4/12/2019.