Appeal allowed by ITAT against CIT(A) order for reassessment

The appeal was allowed by the Income Tax Appellate Tribunal (ITAT) against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2009-10. The ITAT directed the CIT(A) to reconsider all evidences and provide a copy of the remand report to the assessee for further submissions. The appeal was allowed for statistical purposes, and the issue was remanded back to the CIT(A) for fresh adjudication.

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Issues Involved:
Appeal against order of ld. CIT(A)- 26, Mumbai dated 25-03-2013 pertaining to A.Y. 2009-10.

Analysis:
1. The first grievance raised by the assessee is that the ld. CIT(A) did not consider the submissions and evidences filed during the appellate proceedings. The assessment was framed under section 144 of the Income Tax Act, 1961 as the assessee did not comply with the notices of the A.O. The assessee contended that despite filing documents and appearing before the A.O., he was not informed about the remand report submitted by the A.O. The copy of the remand report was also not provided to the assessee by the ld. CIT(A). In light of these facts and the affidavit filed by the assessee, the ITAT found it necessary to re-adjudicate the issue afresh by the ld. CIT(A). The ITAT directed the ld. CIT(A) to reconsider all evidences and provide a copy of the remand report to the assessee, who was also instructed to submit necessary details. The appeal was allowed for statistical purposes, and the issue was restored to the file of the ld. CIT(A).

2. The ITAT pronounced the order on 20th August, 2014, allowing the appeal filed by the assessee for statistical purposes.

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