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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI G.S.PANNU
ORDER The captioned appeal filed by the assessee pertaining to assessment year 2010-11 is directed against an order passed by CIT(A)-32, Mumbai dated 08/01/2016, which in turn, arises out of an order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) dated 23/03/2013.
In this appeal, though the assessee has raised multiple Grounds of appeal, but the grievance revolves around the income assessed by the Assessing Officer at Rs.20,08,030/- as against the returned income of Rs.6,04,831/- after making various additions/disallowances.
3. At the time of hearing, Ld. Representative for the assessee pointed out that the primary reason weighing with the Assessing Officer to make the addition was the inability of the assessee to produce books of account and other vouchers, etc. The Ld. Representative for the assessee pointed out that at the time of assessment proceedings assessee had explained that the concern responsible for writing and maintenance of books of account for the assessee was in dispute with the assessee and, therefore, they were unwilling to hand over the documents so as to present them before the Assessing Officer. However, at the stage of appeal before the CIT(A), assessee had asserted that the assessee had recovered his books of account from his book keeper and was in a position to produce the same. In spite of the same, the CIT(A) has not allowed appropriate relief and has neither given regard to the ability of the assessee to produce the books of account. Under these circumstances, the preliminary plea raised is to the effect that the matter be remanded back to the file of Assessing Officer for an assessment afresh, since assessee was in a position to furnish the relevant books of account and other documents.
The Ld. Departmental Representative had no objection to the aforesaid preliminary plea raised on behalf of the assessee.
Considering the submissions put-forth by the assessee, I deem it fit and proper to set-aside the order of the CIT(A) and restore the matter for a denovo assessment by the Assessing Officer, who shall allow the assessee a reasonable opportunity of being heard before passing an order afresh in accordance with law.
In the result, without going into the merits of various points raised, the appeal is disposed off on the preliminary issue as above. 6. Resultantly, appeal of the assessee is allowed Order pronounced in the open court on 09/12/2016