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2014 (7) TMI 80 - AT - Income TaxOpportunity of being heard - Admission of additional evidences - Held that:- The assessee has given a statement that the Commissioner (Appeals) has not provided opportunity of hearing to the assessee, because the name of the authorised representative which has been noted in the order of the Commissioner (Appeals) is Mr. Dhananjay Sharma, Chartered Accountant, whereas in the body of the order, he has mentioned the name of one Mr. Ramakant Sharma, had appeared and explained the case - Commissioner (Appeals) had rejected the adjournment and proceeded to decide the case on merit after noting the presence of Mr. Ramakant Sharma, who was not well versed with the facts of the case - the assessee has given the statement at the bar and in the absence of any rebuttal by other side – the matter is to be remitted back to the CIT(A) for admission of the additional evidences which have been filed – Decided in favour of Assessee.
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