Case Law Details
Umano Healthcare Pvt Ltd Vs ACIT (ITAT Delhi)
The Ld. AR submitted that the Ld. CIT(A) did not consider the additional evidence filed before him. The Ld. AR also invited our attention to the order sheet entry (page 10-11 of Paper Book) made by the Ld. AO to emphasis that the adequate opportunity to present its case was not allowed by the Ld. AO during assessment proceedings. The Ld. AR urged that the matter be restored to the file of the Ld. AO for fresh adjudication. The Ld. DR had no objection thereto.
ITAT perused the orders of the Ld. AO/CIT(A). In our opinion, it is necessary to look into the submissions of the assessee made before the Ld. CIT(A) in the light of the material / document (additional evidence) placed before the Ld. CIT(A) which he has not considered in his appellate order. Since both the parties agree that the matter be sent back to the Ld. AO, we set aside the orders of the lower authorities and restore the matter back to the file of Ld. AO with direction to him to consider the material already on the records and hold further inquiry if need be and decide the issues afresh in the light of the result of the inquiry. This, in our view, shall meet the ends of justice. The Ld. AO, shall of course afford reasonable opportunity of being heard to the assessee in the fresh assessment proceedings.
FULL TEXT OF THE ORDER OF ITAT DELHI
The appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax, (Appeals) -9, New Delhi (“CIT(A)”) dated 25.01.2018 pertaining to Assessment Year (“AY”) 2015-16.
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