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2018 (5) TMI 1975 - AT - Income TaxAddition u/s 68 - Non consideration of evidences submitted by assessee - HELD THAT:- FAA has passed the exparte order without properly considered the submissions of the assessee. Assessee has filed all the necessary documentary evidences for substantiating its claim in dispute before the lower authorities, but the Ld. CIT(A) has not considered the same. Assessee has also certified that the above evidences/ documents were on record of the Ld. CIT(A) & AO, but the Ld. CIT(A) has not considered the same in a proper manner, which in my considered opinion, are very essential to be considered and needs to be examined by the Ld. CIT(A). Issues in dispute are remitted back to the file of Ld. CIT(A) to decide the issues in dispute afresh, after considering all the evidences as discussed above and give adequate opportunity of being heard to the assessee for substantiating its claim. The Assessee is also directed to submit all the documents / evidences before the Ld. CIT(A) in order to substantiate its claim and did not take any unnecessary adjournment and fully cooperate with the Ld. CIT(A) in the proceedings for the speedy disposal of the matter. - Assessee’s Appeal is allowed for statistical purposes.
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