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TMI Blog2015 (10) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... e principle of natural justice and to safeguard the interest of both sides, we deem it appropriate to remand this appeal to the file of the ld. Assessing Officer/TPO, with a direction to examine the claim of the assessee afresh, uninfluenced by the observation made in the impugned order and decide afresh in accordance with law by passing a speaking order. Needless to mention here that due/sufficient opportunity of being heard with further liberty to furnish evidence, if any, in support of its claim, be provided to the assessee.- Decided in favour of assessee for statistical purposes only. - ITA NO.6936/Mum/2012 - - - Dated:- 19-2-2015 - Shri Joginder Singh and Shri B.R.Baskaran, JJ. For The Assessee : Shri Ajit Tolani For The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee were not considered and proper opportunity was not provided to the assessee. 2.1. On the other hand, Shri S.D. Srivastava, ld. DR, defended the conclusion arrived at in the impugned order but fairly agreed that the necessary details, though filed by the assessee, before the Assessing Officer/TPO but a detailed and speaking order was not passed but added that the ld. Commissioner of Income tax (Appeals) has duly considered the submissions of the assessee. 2.2. We have considered the rival submissions and perused the material available on record. The fact, in brief, are that the assessee, a private limited company, is engaged in the business of Offshore and Onshore Construction including erection and installation, offshore oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he material available on record, if kept in juxtaposition and analyzed, we find merit in the assertion of the ld. counsel for the assessee that voluminous paper book was filed by the assessee right from assessment stage. Thus, the observation made by the ld. Assessing Officer/TPO that necessary details were not filed by the assessee is factually incorrect. The observation made by the ld. Assessing Officer/TPO is as under:- During the assessment proceedings, the assessee was asked to submit documentary/supporting evidence to substantiate its claim that management, technical and support services were availed during the financial year from its AE. The assessee submitted photograph of various stages of installation of civil work carried out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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