CIT (A) should consider additional evidence before passing the order

On appeal, the assessee filed the details, which are required by the AO, before the CIT(A), but the CIT(A) rejected the same. We find that under the similar circumstances in AY 2005-06 and 2006-07, the CIT(A) admitted the additional evidence and details filed by the assessee and remanded the matter to the AO with a direction to give opportunity of hearing to the assessee in the matter.

After considering the facts of the case, in the interest of justice, one more opportunity may be given to the assessee to substantiate his case by way of submitting the details and evidence available with him, before the AO. We, therefore, set aside the order of the CIT(A) and restore the matter to the file of the AO with a direction to decide the issues afresh after considering the details and evidence, which will be filed by the assessee before him, and in accordance with law. Needless, to say the AO shall provide reasonable opportunity of hearing to the assessee. Thus, the grounds raised by the assessee are treated as allowed for statistical purposes.

INCOME TAX APPELLATE TRIBUNAL, MUMBAI

ITA No. 5467/Mum/2010 – Assessment Year: 2006-07

Dr. Anup P. Nehete

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