RISHABH BANSAL,NEW DELHI vs. ITO, WARD 49(1), NEW DELHI

The Ld. Sr. DR, in all fairness, candidly agreeing with the submission of Ld. AR, submitted that if it is found just and proper then the Department has no serious objection if the matter is restored to the file of Assessing Officer for afresh framing of assessment order after allowing due opportunity of hearing to the assessee.

In view of above, on perusal of assessment as well as first appellate order, I find that the Assessing Officer passed assessment order and made addition by observing that the assessee has failed to submit any documentary evidence or justification. From first appellate order I further observed that the Ld.CIT(A) dismissed the appeal of assessee by observing that no submission was filed by the Appellant in spite of allowing sufficient opportunities of being heard during the appellate proceedings. The main contention of Ld. AR is that since there was some technical problem in the departmental portal, therefore, the assessee could not file its written submissions before the Ld.CIT(A).

In view of above submissions, I find it proper and necessary to restore the matter to the file of AO for afresh framing of assessment order after allowing due opportunity of hearing to the assessee and without being influenced with the earlier assessment and first appellate order. Accordingly, appeal of assessee is allowed for statistical purposes.