Suba Singh Vs ITO (ITAT Amritsar)
The assessee has submitted that though the assessee has filed relevant documents as appears in Paper Book at Pages No. 49 & 50 in support of its claim u/s.80C of the Act, however, the ld. CIT(A) did not consider the same and wrongly or inadvertently observed in the impugned order that the appellant has not given any submissions and evidences regarding the disallowance of deduction u/s.80C of the Act, therefore, the decision of ADIT, CPC to confirm the disallowance of Rs. 1,10,710/- u/s.80C of the Act is not disturbed. The ld. DR did not refute the claim of the assessee.
Considering the peculiar facts and circumstances of the case, to the effect that though the assessee has filed relevant documents in support of its claim u/s.80C of the Act in CPC, however, the same remained un-considered by the AO as well as by the ld. CIT(A), therefore, without going into controversy, in the interest of justice and for the just decision ITA No.85/Asr/2021 of the case, this issue is remanded back to the file of AO to decide afresh the claim of the assessee while considering the documents already filed by the assessee. Needless to say, sufficient opportunity of hearing shall be provided to the assessee.
