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TMI Blog2014 (1) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... s of wife and children, again, the assessee's explanation was rejected on the ground that assessee could not substantiate his claim - There was no mention in the assessment order that the Assessing Officer ever asked the assessee and allowed him any opportunity to produce the evidence in this regard - The issue has been restored for fresh adjudication. - IT(SS) A. No. 85/Del/2001, ITA No.1087/Del/2007 - - - Dated:- 17-1-2014 - Shri G. D. Agrawal And Shri Chandra Mohan Garg,JJ. For the Appellant : Shri R. K. Gupta, CA. For the Respondent : Smt. Renu Jauhri, CIT-DR. ORDER Per G. D. Agrawal,VP. These appeals by the assessee are directed against the order of learned CIT(A)-IX, New Delhi dated 23.02.2001 and learned CIT(A)- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanation of the assessee has been rejected summarily without allowing any adequate opportunity to the assessee to substantiate his claim. He, therefore, submitted that the entire matter of block assessment as well as for AY 1998-99 may be set aside to the file of the Assessing Officer for readjudication. 3. Learned DR, on the other hand, objected to the request of the learned counsel and stated that the matter is old and the Assessing Officer has allowed adequate opportunity to the assessee to explain the cash found during the course of search. Once the assessee was asked to explain, it was his duty to furnish the explanation alongwith necessary evidence. She, therefore, submitted that the order of learned CIT(A) wherein he has sustained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition, in our opinion, even though the matter is old, it would meet the ends of justice if the matter is set aside to the file of the Assessing Officer for readjudication. We order accordingly and set aside the orders of authorities below for block period as well as for AY 1998-99 and restore the matter to the file of the Assessing Officer. We direct him to allow adequate opportunity of being heard to the assessee. We also direct the assessee to furnish all the explanations/evidences in support of his explanation before the Assessing Officer. The Assessing Officer will thereafter frame the assessment afresh for the block period as well as for AY 1998-99 in accordance with law. 5. In the result, the appeals of the assessee are deemed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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