Held by ITAT Asr in case of Gurdaspur Central Coop Bank Ltd ITA 99/2011
The Ld. CIT(A), without application under Rule 46A and without recording any reason for admitting the documents and explanation filed before him and without affording reasonable opportunity to examine such evidence or documents filed before him by the AO had decided the issue in favour of the assessee, which is clear violation of principle of natural justice. It is not a case under Rule 46A(4) that the ld. CIT(A) had directed the assessee for production of any document to enable him to dispose of the appeal. Therefore, the decision of the ld. CIT(A) is in clear violation of principle of natural justice and bad in law. But in the interest of justice, since the details submitted by the ld. CIT(A) remained to be examined by the AO, though the same were not submitted before the AO inspite of number of opportunities given. Therefore, the issues involved in ground Nos. 1 & 2 are set aside to the file of the AO who will decide the issue denovo but by providing opportunity of being heard to the assessee and after considering the documents submitted before the Ld. CIT(A). Accordingly, the appeal of the Revenue is allowed for statistical purposes.
The Ld. CIT(A), without application under Rule 46A and without recording any reason for admitting the documents and explanation filed before him and without affording reasonable opportunity to examine such evidence or documents filed before him by the AO had decided the issue in favour of the assessee, which is clear violation of principle of natural justice. It is not a case under Rule 46A(4) that the ld. CIT(A) had directed the assessee for production of any document to enable him to dispose of the appeal. Therefore, the decision of the ld. CIT(A) is in clear violation of principle of natural justice and bad in law. But in the interest of justice, since the details submitted by the ld. CIT(A) remained to be examined by the AO, though the same were not submitted before the AO inspite of number of opportunities given. Therefore, the issues involved in ground Nos. 1 & 2 are set aside to the file of the AO who will decide the issue denovo but by providing opportunity of being heard to the assessee and after considering the documents submitted before the Ld. CIT(A). Accordingly, the appeal of the Revenue is allowed for statistical purposes.
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