HIMANSHU KUMAR,MEERUT vs. ITO, MEERUT

I have heard the rival submissions and perused the relevant material on record. It is observed that the assessee moved an application before the ld. CIT(A) for admission of additional evidence which was not admitted. It is further evident that the assessment order was passed without giving adequate opportunity to the assessee. In the given circumstances and without going into the merits of the additions, 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 sent back to the Assessing Officer for deciding it afresh as per law, after affording an opportunity of hearing to the assessee. I order accordingly.

In the result, the appeal is allowed for statistical purposes only.