SHRI KANHIYA LAL GOEL,MEERUT vs. ITO, MEERUT

At the very outset, the ld. counsel for the assessee sought to file certain additional evidence, which were not available with the Assessing Officer at the time of framing the assessment nor with the ld. CIT(A) at the time of the passing of the impugned order. It was stated that such evidence is crucial for the decision which goes to the very root of the matter. It was, therefore, prayed that the additional evidence be admitted. No serious objection was taken by the ld. DR to the admission of the additional evidence.

I have heard the rival submissions and perused the relevant material on record. In the given facts when the assessee is now seeking to file fresh evidence which could not be adduced before the AO for the reasons beyond his control and admittedly such evidence is relevant for the decision, I am satisfied 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 AO for deciding the issue afresh as per law after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to file any fresh material before the AO during such fresh proceedings.

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