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Income Tax Appellate Tribunal, DELHI BENCHES: “SMC”: NEW DELHI
Before: SHRI R.S. SYAL
PAN: AAJPC971D (Appellant) (Respondent) Assessee By : Sh. V.K. Goel, Advocate Department By : Sh. B.R. Mishra, Sr. DR Date of Hearing : 26.06.2018 Date of Pronouncement : 26.06.2018 ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the order passed by the learned CIT(A), Meerut on 7.12.2017 in relation to assessment year 2009- 10.
I have heard both the sides and perused the relevant material on record. It is observed that the assessment order in this case was made under section 144 of the Act. When the matter came up for consideration before the learned CIT(A), a remand report was called for. However, it is seen that the remand report is silent on the issues which have been raised in the instant appeal. Under these circumstances, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the Assessing Officer. I order accordingly and direct the AO to decide the issues raised in the instant appeal afresh after allowing a reasonable opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
The order pronounced in the open court on 26th June, 2018.