IN THE INCOME TAX APPELLATE TRIBUNAL
                 DELHI BENCH: `SMC' NEW DELHI

           BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER

                      I.T.A. No. 1233/Del/2018
                      Assessment Year: 2015-16
SATPAL NAGAR,                                VS.    DCIT, CENTRAL CIRCLE
185, BABA PATWARI MARKET,                           GHAZIABAD
KHICHRIPUR,
DELHI ­ 110 091
 (PAN: AAFPN6467M)

(ASSESSEE)                                          (RESPONDENT)



                          Assessee by: Sh. R.K. Raman, CA
                          Revenue by: Shri Pradeep Kumar Meel, Sr. DR.


                                    ORDER

       This appeal is filed by assessee against the               Order dated
18.12.2017 passed by the Ld. CIT(A)-IV,              New Delhi      relating to
Assessment Year 2015-16.

2.     Facts narrated by the revenue authorities are not disputed by both
the parties, hence, the same are not repeated here for the sake of
brevity.

3.     At the time of hearing, Ld. Counsel of the assessee submitted that
Ld. CIT(A) has passed the impugned order without examining the
evidence of source of income thus reasonable opportunity to the assessee
is   deprived.   He   further   submitted   that   only   one   opportunity   for
substantiating its claim was granted by the Ld. CIT(A) which is not
sufficient. Now the assessee is having all the evidences / documents in
his possession. Ld. Counsel for the assessee undertakes to appear before
the Ld. CIT(A) to substantiate its case before him, if the Bench is remitted
back the issue to the file of the Ld. CIT(A) to decide the same afresh,
after giving adequate opportunity of being heard to the assessee.
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4.    Ld. DR relied upon the orders of the authorities below.


5.    After hearing both the parties and perusing the record, especially
the impugned order. In view of the facts and circumstances of the case
and in the interest of justice, I remit back the issues to the files of the
Ld. Commissioner of Income Tax (Appeals) to consider each and every
aspects of the     issues   involved in the Appeal and decide the same
afresh, after considering all the evidences/documents.    Needless to add
that the assessee should be given adequate opportunity of being heard.
The assessee is also directed to file all the evidences/documents before
the Ld. CIT(A) without      further wasting of time and did not take any
unnecessary adjournment.






6.    In the result, the appeal filed by the assessee stand allowed for
statistical purposes.

       Order pronounced on 29/10/2018.
                                                                Sd/-

                                                      [H.S. SIDHU]
                                                  JUDICIAL MEMBER
Date 29/10/2018

"SRBHATNAGAR"
Copy forwarded to: -
1.    Appellant -
2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT          TRUE COPY                    By Order,



                             Assistant Registrar, ITAT, Delhi Benches