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Judgment
ORDER
PER KRINWANT SAHAY AM
Appeal in this case has been filed by the assessee passed by the Ld. CIT(A)/ NFAC vide order dated 21.11.2025 for the A.Y. 2017-18.
The grounds of appeal are as under :-
1.That on the facts, and in the circumstance of the case and the order Passed by Learned CIT (Appeal) u/s 250 of the Act is bad in Law.
2.That the addition of Rs. 3000000/- made by the Assessing Officer and sustained by Leamed CIT (A) is arbitrary unjustified and contrary to the provisions of section 68/115 BBE (1) of I.T. Act.,
3.That some documents in support of unsecured Loan due to non-providing by those depositors being out of station, but not issued notice u/s 133(6) by Learned A.O. as per provisions of I.T. Act.
4.That the Learned CIT (A) failed to appreciate that the addition were made based on suspicion and conjecture without any corroboration evidence, contrary to the documentary evidence submitted by the Appellant.
5.That the Learned CIT (A) erred is not admitting additional evidence filed under rule 46 A of the Income Tax Rules, which was Vital for adjudication.
6.That disputed Tax at Rs. 2317500/- being above addition against Law and facts & circumstances in this case.
7.That the penal interest at Rs. 274791/- is wrongly charged u/s 234 B, while TDS/TCS already Prepaid by Appellant.
8.The Appellant craves Prays to allow it add, Amend, alter vary or withdraw any or all the above ground of Appeal before or at the time of hearing.
The Ld. CIT(A) has dismissed the appeal by not admitting the additional evidences filed under rule 46A of the IT Rules. During the appellate proceedings before us it was found that the Ld. CIT(A) did not admit additional evidences which are vital in adjudication, therefore, in the written submission it was requested that the matter may be remanded back to the file of the Ld. CIT(A).
Per contra the Ld. DR relied on the order of the Ld. CIT(A).
We have considered the findings given by the AO in the assessment order and the Ld. CIT(A) in the appellate order. We find that the Ld. CIT(A) on the basis of remand report given by the ld. AO has rejected additional evidences which in the opinion of the Ld. Counsel for the assessee are vital for adjudication. Therefore, keeping in view the natural justice to the assessee we here by remand this case back to the file of the Ld. CIT(A) with the direction to grant adequate opportunity to the assessee for hearing as required under law. The assessee is also at liberty to file all relevant papers/ details that it feels necessary for adjudication to the Ld. CIT(A).
In the result, the appeal filed by the assessee is allowed for statistical purpose.