Shyam Sunder Jindal v. Asstt. Commissioner of Income-tax, Central Circle-30, New Delhi
[Citation -2019-LL-0903-117]
| Citation | 2019-LL-0903-117 |
|---|---|
| Appellant Name | Shyam Sunder Jindal |
| Respondent Name | Asstt. Commissioner of Income-tax, Central Circle-30, New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 03/09/2019 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Bot Summary: | Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 28.08.2019 Date of Pronouncement: 03.09.2019 ORDER Per Bench: The present appeals have been filed by the assessee against the orders o f the ld. We , therefore , considering the totality of the fact s as discussed hereinabove , set aside the impugned order and restore the matter back to the file of the Assessing Officer to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard and by confronting the assessee with the document s which relates to him. As regards to the legal issue relating to the validity of the assessment u/s 153A of the Ac t , it is noticed that the assessee in para 2.20 of his written submission s dated 22.08.2016 stated that the search team had confronted the assessee with unauthentic document. In the present case , it i s not clear as to whether any au then ti c document was confronted to the assessee or not. So in the absence of clear fact s on record , this issue is al so set aside to the file of the Assessing Officer to be adjudicated a fresh , in accordance with law after providing a due and reasonable opportunity of being heard to the assessee. Since, the verbatim o f the order , in the present case is also same, and in the absence of any change in the material facts, we hereby remand the matter back to the file o f the Assessing Officer to adjudicate a fresh, in accordance with law after providing opportunity o f being heard to the assessee. In the result, the appeals of the assessee are allowed for statistical purpose. |