THIRUMANGALAM AGRI PRODUCERS CO-OP MARKETING SOCIETY LTD,MADURAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, MADURAI

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-1(i/c), Madurai in appeal No.0081/2012-13 dated 28.12.2017 for the assessment year 2010-11.

Mr.S.Sridhar represented on behalf of the Assessee, and Mr.B.Sagadevan represented on behalf of the Revenue.

It was submitted by the ld.A.R that in the course of hearing before the Ld.CIT(A), the assessee had filed written submissions on two occasions, which had not been considered by the Ld.CIT(A). It was a submission that the Ld.CIT(A) has confirmed the assessment order without considering the written submissions filed before him. It was a submission that the submissions of the assessee may be considered.

In reply, the ld.D.R submitted that he had no objection to remit the issue in this appeal to the file of ld. Assessing Officer for re-adjudication.

We have considered the rival submissions. We have also gone through the written submissions, which have been filed before the Ld.CIT(A). A perusal of written submissions shows that various details have been produced in the written submissions. Admittedly, the assessment order does not talk of verification of these evidences. In these circumstances, in the interest of justice, the issue in this appeal is restored to the file of ld. Assessing Officer for re-adjudication after granting the assessee adequate opportunity of being heard.

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