AMARJIT SINGH,NEW DELHI vs. ITO, NEW DELHI

This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax (Appeals)-X, New Delhi dated 11.09.2013 pertaining to the Assessment Year (A.Y.) 2009-10.

We have heard Ms.Pupinder Kaur, the Ld.Counsel for the assessee and Shri SK Jain, the Ld.D.R. on behalf of the Revenue. 3. After hearing rival submissions we find that the order of assessment was passed u/s 144 of the Income Tax Act, 1961 (the Act). The assessee before the First Appellate Authority pleaded violation of principles of natural justice. 4. The Ld.CIT(A) found no justification for the same. 5. We are of the considered opinion that the principles of natural justice were violated in this case. The assessee has sought various documents from the A.O. These were not provided by the A.O. The reasons given by the ITA 6124/Del/2013 AY 2009-10 Sh. Amarjit Singh, N.Del. assessee for not being able to respond to the queries from the Revenue are justified. Thus in the interest of justice we deem it fit and proper to set aside the assessment to the file of AO for fresh adjudication in accordance with law. The AO was to provide adequate opportunity to the assessee and also provide the documents sought by him so that he can respond to the same. 6. In the result the assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 23rd February, 2016.