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Bhoopender Singh, 83, Girdhar Enclave, GT Road, Near-IME College, Sahibabad, Ghaziabad. Vs. ITO, Ward-1(2), Ghaziabad.
August, 27th 2015
             DELHI BENCH : SMC-I : NEW DELHI

                           ITA No.237/Del/2014
                         Assessment Year : 2008-09

Bhoopender Singh,                      Vs.   ITO,
83, Girdhar Enclave,                         Ward-1(2),
GT Road, Near-IME College,                   Ghaziabad.


     (Appellant)                               (Respondent)

           Assessee by : Shri Rajesh Malhotra, CA
           Deptt. by   : Shri R.S. Negi, Sr.DR

           Date of Hearing      : 24.08.2015
           Date of Pronouncement: 26.08.2015


     This appeal by the assessee is directed against the order passed by the

CIT(A) on 19.9.2013 in relation to the assessment year 2008-09.

2.   The only issue raised in this appeal is against the addition of

Rs.3,16,518/- made by the AO u/s 68 of the Income-tax Act, 1961

(hereinafter also called `the Act').
                                                                ITA No.237/Del/2014   2

3.    Shorn of unnecessary details, it is noticed that the assessee could not

file complete evidence before the AO which led to the making of this

addition. An application was filed before the ld. CIT(A) for furnishing

additional evidence, which fact is borne out from page 4 of the impugned

order. The ld. CIT(A) has recorded in his order that the assessee was

allowed time upto 11.9.2013 for filing additional evidence, which the

assessee failed to produce. This resulted into confirmation of addition

made by the AO u/s 68 of the Act.

4.    The case of the assessee is that the ld. CIT(A)'s regular posting is in

Muzafar Nagar and he came on camp to Ghaziabad, where the assessee's

appeal was also listed. The ld. AR submitted that though the ld.CIT(A)

gave time upto 11.9.2013 for filing the additional evidence, but on that date

when the assesee reached there, it was found that no such camp was there in

Ghaziabad. Without providing any further opportunity to the assessee, the

ld. CIT(A) disposed of the appeal.

5.   In my considered opinion, the ends of justice would meet adequately if

the impugned order on this issue is set aside and the matter is restored to the

file of AO for deciding this issue afresh as per law, after affording
                                                                 ITA No.237/Del/2014   3

reasonable a reasonable opportunity of being heard to the assessee.

Needless to say, the assessee will be at liberty to lead any fresh evidence

before the AO in such fresh proceedings.

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


      The decision was pronounced in the open court on 26th August,


                                                 (R.S. SYAL)
                                           ACCOUNTANT MEMBER

Dated: 26th August, 2015.


Copy forwarded to

1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(A)
5.   DR
                                             Dy. Registrar, ITAT, New Delhi
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