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TMI Blog2016 (9) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... ine the additional evidences filed by the assessee and decide the same afresh, as per law, after giving adequate opportunity of being heard to the assessee. In the result, the appeal filed by the assessee stands allowed for statistical purposes. - I.T.A. No. 2828/Del/2010 - - - Dated:- 5-9-2016 - Shri H.S. Sidhu, Judicial Member And Shri O.P. Kant, Accountant Member For the Assessee : Sh. V.K. Tulsiyan, FCA. For the Revenue : None. ORDER This appeal is filed by assessee against the order dated 31.3.2010 passed by the Ld. CIT(A)-XVII, New Delhi relating to Assessment Year 2006-07 on the following grounds:- 1. Whether the Ld.CIT(A) was justified by upholding the Ld. AO's order dt. 22.12.08, served on 31.12.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g permission for admission of already filed additional evidence before the lower authorities. He requested that the additional evidence by way of Paper Book No. 2 from page no. 80 to 158 are of legal in nature documents in additions of the already filed evidences before the authorities below and the sole purpose of these evidence w.r.t. Details of invested / investing companies just to further discharge the onus upon the assessee. He also stated that Paper Book No. 2 containing pages 80 to 158 may be admitted because it goes very root of the mater as well as in support of evidences filed through Paper Book No. 1 in the interest of justice and issue in dispute may be remitted back to the file of the AO for deciding the same afresh, under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties (P) Ltd. Etc. and Confirmation and Acknowledgement from seller of shares with their ITR etc. provided by it of Metro Fincap (P) Ltd., Kaziranga Garments, Ardent Consultancy Service Pvt. Ltd........ are very essential and goes to the root of the matter, hence, the same are admitted. We are also of the view that the additional evidences filed by the assessee requires thorough examination at the level of the AO, therefore, in the interest of justice, we are setting aside the issues in dispute to the file of the AO to examine the additional evidences filed by the assessee and decide the same afresh, as per law, after giving adequate opportunity of being heard to the assessee. 6. In the result, the appeal filed by the assessee stands all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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