2014 (7) TMI 80

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....e assessee challenging the impugned order dated 4th January 2012, passed by the learned Commissioner (Appeals)-XXXV, Mumbai, for the quantum of assessment passed under section 143(3) r/w section 147, of the Income Tax Act, 1961 (for short "the Act") for the assessment year 2006-07, on the following grounds:- "On the facts and in the circumstances of the case and in law the learned CIT(A) erred in....

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....ch are quite relevant and go to the very root of the issues involved, cannot be filed and, therefore, the assessee is filing list of documents which are in the nature of additional evidences. Along with the said additional evidences, a petition for admission of additional evidence has also been filed vide letter dated 9th June 2014. 3. The main issue involved in this case is whether the transacti....

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....of the case. 5. We have heard the rival contentions. Before us, the learned Counsel for the assessee has given a statement at the bar that the learned Commissioner (Appeals) has not provided opportunity of hearing to the assessee, because the name of the authorised representative which has been noted in the order of the learned Commissioner (Appeals) is Mr. Dhananjay Sharma, Chartered Accountant,....

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....we are, therefore, of the opinion that in the interest of justice, the matter needs to be restored back to the file of the learned Commissioner (Appeals). Consequently, we set aside the impugned order passed by the learned Commissioner (Appeals) and restore back the entire issue to the file of the learned Commissioner (Appeals), who shall admit the additional evidences which have been filed before....