2019 (9) TMI 1560

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..... hen tic document was confronted to the assessee or not. AO so mentioned that a reference was made on 27.11.2012 but it is not clear for which purpose the said reference was made . So in the absence of clear facts on record, this issue is also set aside to the file of the Assessing Officer to be adjudicated a fresh, in accordance with law after providing a due and reasonable opportunity of being .....

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..... le on record . 3. We find that similar matter in assessee s own case for the assessment year 2006-07 in ITA No. 5448/Del/2016 stands adjudicated by the Co-ordinate Bench of ITAT Delhi wherein it was held that the A ssessing Officer in formed the assessee about the copy of bank account obtained under DTA. However, a contradictory observation has been made in para 6 of the assessment order that .....

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..... e assessee or not. The Assessing Official so mentioned that a reference was made on 27.11.2012 but it is not clear for which purpose the said reference was made . So in the absence of clear facts on record, this issue is also set aside to the file of the Assessing Officer to be adjudicated a fresh, in accordance with law after providing a due and reasonable opportunity of being heard to the assess .....

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