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TMI Blog2020 (1) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... e, I set aside the ground no. 4 to 7 to the file of the Assessing Officer for thorough investigation/examination and then decide the same afresh, in accordance with law, after giving adequate opportunity of being heard to the assessee with the direction to consider each and every evidence/document to be filed by the assessee. Assessee is at liberty to file any evidence/document before the Assessing Officer for substantiating his claim and will not seek any unnecessary adjournment. Appeal of the Assessee is allowed for statistical purposes. - ITA No. 1035/DEL/2019 - - - Dated:- 6-1-2020 - SHRI H.S. SIDHU, JUDICIAL MEMBER For the Assessee : Smt. Sangeeta Singh, CA Ms. Kanishka Aggarwal, CA For the Revenue : Sh. Pradeep Singh G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed capital claimed u/s. 24(b) of the Income Tax Act, 1961 and Ld. CIT(A) has also erred in confirming the same. 6. That on the facts and circumstances of the case and law on the point, AO has erred in treating rental income from house property at ₹ 2,84,679/- as against loss from house property of ₹ 2,84,679/- declared by the appellant in the return of income and Ld. CIT(A) has erred in not adjudicating this ground of appeal on merit. 7. That on the facts and circumstances of the case and law on the point, AO has erred in not allowing full TDS credit of ₹ 1,07,575/- as reflecting in Form 26AS. 8. The appellant craves leave to add to, alter, modify, substantiate, delete and / or to rescind all or any of the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force in the contention of the Ld. Counsel for the assessee that ground no. 4 to 7 raised in this appeal require thorough investigation and examination at the level of the Assessing Officer. Hence, in the interest of justice, I set aside the ground no. 4 to 7 to the file of the Assessing Officer for thorough investigation/examination and then decide the same afresh, in accordance with law, after giving adequate opportunity of being heard to the assessee with the direction to consider each and every evidence/document to be filed by the assessee. Assessee is at liberty to file any evidence/document before the Assessing Officer for substantiating his claim and will not seek any unnecessary adjournment. 6. In the result, the Appeal of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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