Case Law Details
We find that certain fresh documents have been produced before CIT(A) and CIT(A) without calling for remand report or confronting such material to the Assessing Officer has passed the impugned order in a very precise manner to delete the impugned addition which is not justified. So, action of the CIT(A) is not only violative of Rule 46A of the I.T.
Rules, but also against the natural justice because sufficient and cogent reasons have not been given in this case. Therefore, considering the entirety of facts, circumstances and material on record, we set aside the order of the CIT(A) and restore the matter back on his file with the direction to re-decide the appeal afresh after giving due opportunity to the assessee as well as to the Assessing Officer by passing a speaking order giving cogent reasons in support thereof
INCOME TAX APPELLATE TRIBUNAL, DELHI
ITA No.1831/Del./2012 – Assessment Year: 2007-08
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