TaxTMI 
TaxTMI 
2018 (1) TMI 445
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....an Mehta filed addition evidence, which could not be filed before the First Appellate Authority as sufficient opportunity was not provided. The copy of the additional evidences was also given to the Ld. CIT-DR, Shri Naredra Singh Jangpangi. Assessee has also filed affidavit stating the compelling reasons due to which the evidences could not be furnished before the Ld. Commissioner of Income Tax (Appeal). It was explained that for Assessment Year 2007-08, vide order dated 08/11/2016 (ITA No.270/Mum/2016), identically the issue was remanded back to the file of the Ld. Commissioner of Income Tax (Appeal) for fresh adjudication. The assessee also filed photocopy of the aforesaid order of the Tribunal dated 08/11/2016. The Ld. CIT-DR contended t....
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....questions from the Bench regarding the details likely to be filed, there is no response from the assessee‟s side. Accordingly, the request for adjournment is rejected and we proceed to hear the case on the grounds raised before us. 4. Bringing our attention to the grounds no.4 and 6, it is submitted that the CIT (A) passed order without attendance of the assessee or any representation on behalf of the assessee. Therefore, there is a request for remanding this appeal to the file of the CIT (A) with a direction to grant further opportunity in addition to the details provided in para 3.2 of the impugned order. It is also brought to our notice that the issue relating to making of assessment in the absence of any incriminating material ....
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....ecord that the AO did not have evidence / incriminating material to show that the said income of Rs. 28,12,544/- or deduction of Rs. 1,10,000/- has a basis of any incriminating material found during the search action. However, this is the case where adjudication by the CIT (A) is done in the absence of the assessee or his representative. Considering the fairness of the requirement of the adjudication of issues involved, we are of the opinion, the grounds raised by the assessee in the appeal are required to be remanded to the file of the CIT (A) for fresh adjudication after granting a reasonable opportunity of being heard to the assessee. Assessee is also directed to make attendance without fail this time in the second round of proceedings b....