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TMI Blog2011 (4) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... aw would not come in the way of the Court in rendering substantial justice, which has been done by the Tribunal by the impugned order - Further, the Revenue was not able to controvert that after the remand, fresh assessment had been framed by the Assessing Officer - Decided in favour of assessee. - IT APPEAL NO. 869 OF 2008 - - - Dated:- 26-4-2011 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL, JJ. Ms. Urvashi Dhugga for the Appellant. Rohit Sood for the Respondent. ORDER Ajay Kumar Mittal, J. This order will dispose of two appeals, i.e., Income-tax Appeal Nos. 869 and 886 of 2008 as identical questions have been claimed in both the appeals. The facts have been taken from Income-tax Appeal No. 869 of 2008. 2. This app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under section 143(2) of the Act was issued. In the said proceedings, the assessee was required to produce complete books of account, bills, vouchers etc., but somehow he could not produce the same and took a plea that the same were on the computer and the hard copies thereof will have to be taken. Finding no further response from the assessee, the assessment was completed under section 144 of the Act, on the basis of the material available on record after disallowing certain expenses at net taxable income of Rs. 1,21,09,760, vide order dated 31-3-2003 as it was a time barring case. The assessee challenged the order dated 31-3-2003 on a score of grounds, the foremost of those being the validity of assessment order made under section 144 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certained in absence of proper books of account which are stated to be maintained by the assessee and in respect of which tax audit report under section 44AB had duly been filed by the assessee. In this view of the situation, after hearing both the parties, we are of the opinion that both these appeals should be restored back to the file of the Assessing Officer with the direction that assessment will be framed de novo after giving the reasonable opportunity of hearing to the assessee as per provisions of law. For statistical purposes, both the appeals will be treated to be allowed." 6. We have heard learned counsel for the parties and have perused the record. 7. Learned counsel for the Revenue submitted that the Tribunal had erred in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, it cannot be inferred that the assessee had deliberately not produced the books of account before the assessing authority. The Tribunal has remanded the case back to the Assessing Officer to provide an opportunity to the assessee and pass a fresh assessment order thereafter. Learned counsel for the revenue was unable to show to the Court that by doing so any prejudice had been caused to the revenue. Moreover, technicalities of law would not come in the way of the Court in rendering substantial justice, which has been done by the Tribunal by the impugned order. Further, the learned counsel for the Revenue was not able to controvert that after the remand, fresh assessment had been framed by the Assessing Officer. The judgment relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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