DHAVAL G. KAPADIA,MUMBAI vs. ITO 25(1)(1), MUMBAI

At the outset, the issue raised is that learned CIT(A) has erred in passing order without giving assessee proper opportunity. In this case it is noted that the issue pertains to cash deposits in assessee’s bank account. The plea of the assessee that A.O. has not provided proper opportunity of being heard to the assessee and the learned CIT(A) has also dismissed the appeal without going into the merits of the case. It is also the plea of the learned Counsel of the assessee that several additional evidences need to be filed in this case and he made an affidavit also in this regard.

. Shri Dhaval G Kapadia. 3. Upon consideration of the facts and circumstances of the case, I find that in the interest of justice it would be appropriate if the additional evidence is admitted as these additional evidences were not before the authorities below. Accordingly, I deem it appropriate to remit the issue to the file of the Assessing Officer, who shall consider the issue afresh by considering the additional evidences and giving the assessee proper opportunity of being heard.

In the result, this appeal filed by the assessee stands allowed for statistical purposes.