WASEEM AHMAD, ALLAHABAD V. INCOME TAX OFFICER WARD-1(5), ALLAHABAD

ITA 42/ALLD/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8885 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 28-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

ITA NO.42/ALLD/2020 WASEEM AHMAD 6 ADMISSION OF ADDITIONAL EVIDENCE HAS GIVEN A FINDING ON MERITS THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, THE MATTER IS REMANDED TO THE RECORD OF THE ASSESSING OFFICER FOR PROPER VERIFICATION AND EXAMINATION OF THESE EVIDENCES AS WELL AS EXPLANATION FURNISHED BY THE ASSESSEE AND THEN DECIDING THE ISSUE AFRESH AFTER GIVING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06.08.2021 THROUGH VIDEO CONFERENCING. SD/- [VIJAY PAL RAO] JUDICIAL MEMBER DATED: 06 /08/2021 ALLAHABAD SH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) , ALLAHABAD 4. CIT 5. DR - BY ORDER ASSISTANT REGISTRAR