Court No. - 35 Case :- INCOME TAX APPEAL No. - 331 of 2016 Appellant :- M/S Arvind Prakashan Pvt. Ltd. Respondent :- Commissioner Of Income Tax Meerut Counsel for Appellant :- Kartikeya Saran Counsel for Respondent :- Cscit,Manu Ghildiyal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard Sri R.R. Agarwal, learned Senior Counsel assisted by Sri Kartikeya Saran, learned Counsel for appellant- assessee and Sri Manu Ghildyal, learned Counsel for respondent-department. original record of case is before us. Learned Counsel for assessee has been contending that in response to queries made by A.O. they had filed additional documents by way of letter dated 19.11.2010, which is very much there on record of case. Therefore, this contention of assessee that he had filed additional documents along with letter dated 19.11.2010 is correct. order sheet is also on record. record has been shown to both parties as well as to Court. order sheet does not reflect that any orders were passed on documents enclosed along with letter dated 19.11.2010. assessee had applied for rectification on basis of letter dated 19.11.2010 and from perusal of record it is clear that same has not been considered. Therefore, contention of assessee is correct that material evidence provided by him was not considered and this amounted to mistake apparent from face of record. In view of above, we deem it fit to remand matter to Tribunal to consider documents filed along with letter dated 19.11.2010 and pass fresh orders on rectification application within period of three months from today by giving opportunity of hearing to assessee. order dated 16.02.2016 passed by ITAT is set aside. With above observations, appeal is disposed of. No Costs. copy of this order be given to Sri Manu Ghildyal, learned Counsel for respondent-department within 24 hours for necessary communication and compliance. Order Date :- 16.10.2019 S.P. Arvind Prakashan Pvt. Ltd. v. Commissioner of Income-tax Meerut