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2018 (6) TMI 1754 - ITAT SURATAdmission of additional ground of appeal - CIT- A not granting sufficient opportunity and in rejecting the additional evidence filed before Hon'ble CIT(A) - HELD THAT:- In interest of justice we are inclined to admit that the additional ground of appeal in the light of decision of Hon'ble Supreme Court in the case of National Thermal Company Ltd. vs. CIT [1996 (12) TMI 7 - SUPREME COURT] wherein it was held that additional ground of appeal can be admitted where the issue involved is pure question of law not involving any investigation of facts. We are of the view that these additional evidences are necessary for proper appreciation of the issue under appeal and would cause of substantial justice. Such evidence may ultimately turn out to the benefit of either taxpayer or the Revenue. We admit the additional ground of appeal and additional evidence filed by the assessee and restored issue back to the file of AO to decide afresh. AO, is therefore, directed to decide the issue after examining additional evidence and any other evidence as may be filed by the assessee before him in support of his claim. AO may decide the issue after making such enquiries as necessary as deem fit and required further evidence as required in the interest of justice. Accordingly, entire assessment is set-aside to the file of the AO for denovo consideration after affording proper opportunity of being heard.
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