WESTWELL IRON & STEEL PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 2,, KOLKATA

At the outset, the Learned Counsel of the assessee submitted before us that the Learned CIT (A) has passed the appellate order by dismissing the additional evidences filed by the assessee despite the assessee meeting the requirement of provisions of Rule 46A of the Income Tax Rules, 1962. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the

The learned DR on the other hand did not object for the same.

After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by dismissing the additional evidences filed by the assessee despite the assessee meeting the requirement of provisions of Rule 46A of the IT Rules. We therefore, in the interest of justice and being fair to both the parties, deem it appropriate to afford one more opportunity to the assessee by restoring the issue to the file of the ld. CIT (A) for denovo adjudication. Needless, to mention that proper opportunity of being heard to be provided to the assessee and that the assessee should not seek any adjournments unless otherwise required for reasonable cause. Grounds of appeal raised by assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.