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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-IX, New Delhi dated 13.08.2014 pertaining to the Assessment Year (A.Y.) 2005-06.
After hearing rival contentions I am of the considered opinion that the issue should be set aside to the file of the Assessing Officer once more for fresh adjudication in accordance with law on the grounds of principle of natural justice. The assessee is directed to appear before the Assessing Officer on 26th September,2016 and furnish/produce the requisite documents in support of his claim. The assessee is also directed to cooperate in completion of the assessment and not to take any adjournments before the Assessing Officer.
In the result the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 10th August, 2016.