2019 (11) TMI 2

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.... Revenue by :   Sh. Krishan Kumar, CIT DR  Order Sanjay Garg, The present appeal has been preferred by the assessee   against the order dated 29.09.2018  of the Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred to as CIT(A)].   2. The assessee in this appeal has taken following grounds of appeal:- 1. That the order of the ....

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....ssessee has invited our attention to the application filed by the assessee for admission of additional evidence under Rule 29 of the Income Tax Appellate Tribunal Rules 1963. It has been pleaded that after passing of the impugned assessment order by the Assessing Officer, the Settlement Commission in the case of father of the assessee namely Shri Umesh Goel has passed the order.  The impugned....

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....cer and that the issues dealt by the Hon'ble Settlement Commission have bearing on the issue raised by the assessee in this appeal. 5. In view of this, the additional evidences  filed by the assessee are admitted  and the impugned orders of the lower authorities are hereby set aside and the matter is restored to the file of the Assessing Officer  to decide the issue afresh. The A....