TARA DEVELOPERS PVT. LTD.,NEW DELHI vs. ITO, WARD-25(1), NEW DELHI

The learned Senior DR, in all fairness, agreed to the submission of the assessee placed in ground no. 3 & 4 of assessee that the assessee was not provided due opportunity of hearing during first appellate proceedings. Therefore, the ld. Senior DR submitted that if it is found necessary, just and proper then the Department has no serious objection is if the matter is restored to the file of ld. CIT(A) for afresh adjudication of appeal. In view of foregoing first appellate order is set aside and the matter is restored to the file of ld. CIT(A) to the first appellate stage for afresh adjudication of first appeal after allowing due opportunity of hearing to the assessee and without being influenced with the earlier first appellate order. It is made clear that the all contentions, grounds and explanation of the Assessing Officer as well as assessee are open for adjudication and consideration. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 25.07.2023.