RAJIV OHRI,GURGAON, HARYANA vs. A.C.I.T., CIRCLE - 62, KOLKATA, KOLKATA

The assessee has challenged the order of ld. CIT (A) on legal issue as well as in merit.

The legal issue raised by the assessee is against the ex-parte order passed by the ld. CIT (A) without affording reasonable opportunity of hearing, whereas the issue on merit are against the confirmation of

The ld. DR on the other hand relied on the orders of the lower authorities.

After hearing the rival contentions and perusing the materials available on record including the evidences filed before us as additional evidence under Rule 46A of the Income Tax Rules, 1963 (the Rules), we are of the view that these evidences are very important for the correct assessment of income of the assessee. Accordingly, we admit these evidences and restore the appeal to the file of the ld. CIT (A) with a direction to decide the issue denovo after taking into account all the necessary documents/ evidences, and after

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