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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: Ms. MADHUMITA ROY & SHRI BHAGIRATH MAL BIYANI
The instant appeal filed by the assessee is directed against the order dated 03.12.2019 passed by the Commissioner of Income Tax (Appeals)-I, Indore (in short ‘CIT(A)’ ), arising out of the order dated 25.12.2018 passed by the Income Tax Officer-2(4), Indore under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2011-12.
(Smt. Mira Bai vs.ITO) Asst.Year.– 2011-12 - 2 -
It appears in respect of issued involved no documents appears to have been furnished before the Ld. AO by the assessee. Therefore, the order passed by the Ld.AO confirmed by the Ld.CIT(A) are only on the basis of documents available before those authorities below.
However, since the issue remains undecided, for the ends of justice, the issue needs re-consideration by the authorities below. Thus, the matter is set aside to the file of the Ld.AO with a direction upon him to consider the same afresh and to pass a reasoned order upon granting opportunity of being heard to the assessee and upon considering any evidence which the assessee may choose to file at the time of hearing of the matter. Thus, the assessee’s appeal is allowed for statistical purposes.
In the result, assessee’s appeal is allowed for statistical purposes.
This Order pronounced in Open Court on 26/09/2022
Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 26/09/2022 S. K. Sinha, Sr. PS True Copy आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, / DR, ITAT, Indore 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,
(Sr. Private Secretary) ITAT, Indore