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TMI Blog2014 (2) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounts and record nor its copies were provided to the assessee enabling him to submit its explanation during the assessment and appellate proceedings - The assessee could not get due opportunity of hearing before the authorities below and the assessee could not offer a suitable explanation and other evidence and documents to support its case either before the Assessing Officer or before the appellate authority - the Commissioner of Income Tax(A) decided the appeal in a cryptic manner without giving a suitable notice of hearing to the assessee - thus, the matter remitted back to the AO for fresh adjudication – Decided in favour of Assessee. - I.T.A.No.1916/Del/2012 - - - Dated:- 14-2-2014 - Shri G. D. Agrawal And Shri Chandra Mohan Gar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee further contended that the authorities below compelled the assessee to file its explanation and reply to the notices and queries raised by the Assessing Officer during the assessment proceedings and in the absence of impounded documents and other vital books of accounts and records, the assessee was not able to file a suitable and cogent reply before the Assessing Officer. The counsel of the assessee vehemently submitted that above act of the authorities below is a clear violation of principles of natural justice and assessee was not provided due opportunity of hearing either during the assessment proceedings or during the first appellate proceedings. 4. On above submissions and contentions of the assessee, ld. DR submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itable instructions may be given to the concerned authorities. 6. In view of above factual position, we clearly observe that the assessee could not get required copies of the documents impounded during the survey conducted on the premises of the assessee on 10.2.2009 and besides this, books of accounts, sales tax records, office records maintained manually and electronically by the assessee were also retained by the department and despite repeated requests of the assessee, neither the original books of accounts and record nor its copies were provided to the assessee enabling him to submit its explanation during the assessment and appellate proceedings. 7. Accordingly, we hold that the assessee could not get due opportunity of hearing be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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