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2020 (1) TMI 1461 - ITAT DELHIExparte assessment order passed by AO u/s. 144 - computation of income - deduction on account of interest on borrowed capital claimed u/s. 24(b) - treatment to rental income from house property - TDS credit as reflecting in Form 26AS - HELD THAT:- We find considerable cogency in the contention of the assessee that AO as well as Ld. CIT(A) has not given sufficient opportunity to the assessee for substantiating his claim before them. As further find force in the contention of the assessee that ground no. 4 to 7 raised in this appeal require thorough investigation and examination at the level of the Assessing Officer. Hence, in the interest of justice, I set aside the ground no. 4 to 7 to the file of the Assessing Officer for thorough investigation/examination and then decide the same afresh, in accordance with law, after giving adequate opportunity of being heard to the assessee with the direction to consider each and every evidence/document to be filed by the assessee. Assessee is at liberty to file any evidence/document before the Assessing Officer for substantiating his claim and will not seek any unnecessary adjournment. Appeal of the Assessee is allowed for statistical purposes.
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