HAWA SINGH,GURGAON vs. ITO, WARD-2(1), GURGAON

During the hearing, Ld. A.R. of the assessee, has stated that AO has not given reasonable opportunity of hearing to the assessee during the assessment proceedings. He further submitted that even the Ld. CIT(A) has also rejected the application for submitting documents under Rule 46A, as a result thereof, the assessee was unable to substantiate its claim before him.

On the contrary, Ld. DR relied upon the orders of the authorities below.

I have heard both the parties and perused the records. I find assessee has filed a request for admission of additional evidence under Rule 46A, which was not accepted by the Ld. CIT(A). However, Ld. CIT(A) has observed that large number of opportunities were granted to the assessee by the AO and as such there is no ground for admission of additional evidence, which is not tenable in the eyes of law. Therefore, in the interest of justice, the additional evidences filed by the Assessee u/R 46A needs to be admitted. Hence, I direct the AO to admit the additional evidences and any other document which the assessee would like to file. Accordingly, I remit back the issues in dispute to the file of AO to decide the same afresh, as per law, after considering all the additional evidences. Needless to say that the assessee should be granted adequate opportunity of being heard. The assessee is also directed to file all the documents/additional evidencse before the AO and did not take any adjournment unnecessary. 6. In the result, all the Assessee’s appeals are allowed for statistical purposes. Order pronounced on 29-10-2018. Sd/- (H.S. SIDHU) JUDICIAL MEMBER Dated : 29-10-2018 SR BHATANGAR