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2014 (8) TMI 1173 - AT - Income TaxBest judgment assessment - CIT-A non considering submissions and the evidences filed during the course of appellate proceedings - remand report not supplied to the assessee by the CIT(A)- HELD THAT - A.O. submitted the remand report vide letter dated 11-3-201 and the assessee appeared before the A.O. on 20-3-2013, 22-3-2013 and 25-3-2013 but the A.O. never informed him that he has already submitted the remand report on 13-3-2013. Even the copy of the remand report was not supplied to the assessee by the ld. CIT(A). Considering all these facts in totality in the light of the affidavit filed by the assessee, in our considered opinion, the issue needs to be re-adjudicated afresh by the ld. CIT(A). CIT(A) is directed to consider all the evidences afresh and also furnish a copy of the remand report to the assessee. The assessee is directed to file necessary details before the ld. CIT(A). - Assessee appeal allowed for statistical purpose.
Issues Involved:
Appeal against order of ld. CIT(A)- 26, Mumbai dated 25-03-2013 pertaining to A.Y. 2009-10. Analysis: 1. The first grievance raised by the assessee is that the ld. CIT(A) did not consider the submissions and evidences filed during the appellate proceedings. The assessment was framed under section 144 of the Income Tax Act, 1961 as the assessee did not comply with the notices of the A.O. The assessee contended that despite filing documents and appearing before the A.O., he was not informed about the remand report submitted by the A.O. The copy of the remand report was also not provided to the assessee by the ld. CIT(A). In light of these facts and the affidavit filed by the assessee, the ITAT found it necessary to re-adjudicate the issue afresh by the ld. CIT(A). The ITAT directed the ld. CIT(A) to reconsider all evidences and provide a copy of the remand report to the assessee, who was also instructed to submit necessary details. The appeal was allowed for statistical purposes, and the issue was restored to the file of the ld. CIT(A). 2. The ITAT pronounced the order on 20th August, 2014, allowing the appeal filed by the assessee for statistical purposes.
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