UMESH PANDEY,MAU vs. INCOME TAX OFFICER - 3(3), MAU

In the grounds of appeal, the assessee has submitted that the assessment order was passed without providing adequate opportunity of being heard. Further, it is also found that the impugned appellate order of the learned CIT(A) has been passed without providing reasonable opportunity to the assessee.

At the time of hearing, the assessee was represented by Smt. Gurneet Kaur, Advocate and Revenue was represented by Shri G.P. Singh, Senior Department Representative. The learned counsel for the assessee submitted that the assessment order as well as the impugned appellate order were passed without providing reasonable opportunity to the assessee. She submitted that the Assessing Officer should be directed to pass denovo order after providing reasonable opportunity to the assessee.

The learned Sr. D.R. for the Revenue expressed no objection and left the matter to the discretion of the Bench. After hearing both sides and having perused the materials on record and further, in view of foregoing paragraph-2 of this order, the impugned appellate order of the learned CIT(A) is set aside and the issues in dispute regarding additions made in the assessment order are restored back to the file of the AO with a direction to pass denovo assessment order on these issues, in accordance with law, after providing reasonable opportunity to the assessee.

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