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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Sh. Prem Prakash vs. ITO, Ward 3 S/o Sh Balraj Singh Panipat C/o Bal Bhawan Hali Park Panipat PAN: AOCPP 1515 P (Appellant) (Respondent) Appellant by : Shri K.C.Aneja, Adv. Respondent by : Sh. Rajesh Kumar, Sr.D.R. O R D E R
This is an appeal filed by the Revenue directed against the order of the Ld.CIT(A), Karnal dated 20.03.2014 pertaining to the Assessment Year (A.Y.) 2010-11.
After hearing rival contentions I find that the A.O. has made the addition, because of non cooperation by the assessee. The First Appellate Authority has also rejected the application of the assessee for admission of additional evidence for the reasons given therein.
On perusing the papers on record, orders of the authorities below as well as case laws cited, I am of the considered opinion that the assessee was prevented by sufficient cause from appearing before the A.O. and producing the necessary evidences. In the interest of justice, I am of the considered view that the issue should be restored to the file of the A.O. for fresh adjudication in accordance with law. The assessee is directed to cooperate with the A.O. in the set aside assessment proceedings.
In the result the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 21st September, 2016.