Case Law Details
ITO Vs Mehrasons Jewellers Pvt. Ltd. (ITAT Delhi)
There is no clearity from the order of the ld. CIT(A) that what type of documents were submitted before him by the assessee and on those documents whether the ld. CIT has conducted any enquiry or not . The Remand report were also not called from the Assessing officer where as the assessee has filed additional evidence under Rule 46A which has been accepted by him without conducting any further enquiry. In these circumstances , we think it appropriate in the interest of natural justice to restore the matter back to the file of ld. CIT(A) for deciding the appeal afresh after giving reasonable opportunity of being heard to the assessing officer. The assessee is directed to cooperate with the first appellate authority in hearing the appeal, and shall not seek any unnecessary adjournment.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
This is an appeal filed by the revenue against order of the ld. CIT(A)-IX, New Delhi order dated 07.02.2014 for assessment year 2004-05 on the following grounds of appeal :-
1. “The order of the learned CIT (APPEALS) is erroneous and contrary to facts and law.
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