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2016 (2) TMI 1052 - AT - Income TaxAdmission of additional evidence - objection to the DVO’s Report - sale of land - Held that:- The prayer of the assessee for admission of additional evidences in the peculiar facts and circumstances of the case, I find was fully justified. Not only the evidence is relevant and crucial for determining the issues even otherwise the explanation offered in support of admission of the same i.e. the acute financial need of the assessee prior to the sale on account of the assessee’s father suffering from cancer and finally succumbing to the disease where the financial needs for the treatment etc. was sourced from friends, relatives and the aforesaid uncle thus the relevant document remaining with the uncle is not a far-fetched story and is an acceptable explanation. CIT(A) in the facts of the present case has not cared to ensure that compliance is made of the directions given by his predecessor CIT(A) dated 08.12.2014 communicated to the DVO through AO vide letter dated 28.08.2014. A perusal of the same shows that the said authority was directed that the assessee be provided an opportunity of being heard by the DVO before submitting the Final Report which issue is found addressed vide Ground No.1.4 of the present proceedings. The sale instance relied upon by the assessee, it is found have also not been taken into consideration as found addressed in Ground No.2.2. Accordingly in view of these obvious and patent deficiencies, the impugned order is set aside and the issues are restored to the CIT(A) with the direction to admit the fresh evidences and confront the same to the AO by way of a Remand Report. In case the DVO’s Report is relied upon then an opportunity of being heard to the assessee by the DVO be provided before submitting a final Report which as per law is required to be confronted to the assessee before the passing of the order. Similarly, the sale instance of land in the vicinity relied upon by the assessee in support of his prayer are evidences which need to be addressed and the CIT(A) cannot avoid adjudication on the prayer made and the evidences filed. Accordingly, in view of the above reasoning, the impugned order is set aside and the issue is restored back to the CIT(A) with the direction to pass a speaking order in accordance with law. - Appeal of the assessee allowed for statistical purposes.
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