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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI H. S. SIDHU
ORDER This appeal is filed by assessee against the Order dated 18.12.2017 passed by the Ld. CIT(A)-IV, New Delhi relating to Assessment Year 2015-16.
Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity.
At the time of hearing, Ld. Counsel of the assessee submitted that Ld. CIT(A) has passed the impugned order without examining the evidence of source of income thus reasonable opportunity to the assessee is deprived. He further submitted that only one opportunity for substantiating its claim was granted by the Ld. CIT(A) which is not sufficient. Now the assessee is having all the evidences / documents in his possession. Ld. Counsel for the assessee undertakes to appear before the Ld. CIT(A) to substantiate its case before him, if the Bench is remitted back the issue to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee.
Ld. DR relied upon the orders of the authorities below.
After hearing both the parties and perusing the record, especially the impugned order. In view of the facts and circumstances of the case and in the interest of justice, I remit back the issues to the files of the Ld. Commissioner of Income Tax (Appeals) to consider each and every aspects of the issues involved in the Appeal and decide the same afresh, after considering all the evidences/documents. Needless to add that the assessee should be given adequate opportunity of being heard. The assessee is also directed to file all the evidences/documents before the Ld. CIT(A) without further wasting of time and did not take any unnecessary adjournment.
In the result, the appeal filed by the assessee stand allowed for statistical purposes.