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TMI Blog2013 (4) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: This is an appeal filed by the Assessee against the order dated 05.03.2012 passed by the ld. CIT(A)-II, Agra for the Assessment Year 2003-04. 2. The concise grounds furnished by the assessee are reproduced as under :- "1. That the learned CIT Appeals has erred in law and on facts in sustaining the reopening of the assessment proceedings under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making any substantial enquiry. 5. That the order is bad in law and against the facts of the case. 6. That any other relief or reliefs deemed fit in the facts and circumstances of the case may be granted. The appellant craves to leave to add, alter or vary the grounds of appeal before or at the time of hearing." 3. The brief facts of the case are that the assessee company is engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal Rules the assessee submitted that the A.O. made the assessment without providing reasonable opportunity of hearing as the legal issue of the assessee was disposed of by the A.O. on 28.12.2010 and without further opportunity the A.O. passed Assessment order dated 29.12.2010. It was also submitted that the CIT(A) has also did not provide sufficient opportunity to the assessee. 5. We have he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue authorities. Since the Revenue did not get opportunity to examine and go through the additional evidences, in the light of the fact, we think it proper to send back the issue to the file of A.O. with the direction to decide the issue afresh in accordance with law after considering the additional evidence as well as other evidences filed by the assessee before him as available on record and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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