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2018 (1) TMI 1072 - AT - Income TaxAddition u/s 68 - unexplained cash credit - Held that:- On 28.12.2017, Ld. DR has filed an Application dated 28.12.2017 stating therein “During the course of previous hearing Hon’ble Bench directed to obtain the case record from field formation. Letter were issued to the concerned AO, but assessment record are not received” and sought adjournment. Accordingly, the case was adjourned for 18.01.2018. Again on 18.1.2018 the Ld. Sr. DR unable to produce the assessment records as asked by the Bench vide its order sheet dated 12.12.2017, as aforesaid and in the absence thereof the Bench is unable to decide the case in a proper manner. Therefore, in the interest of justice, the issues in dispute are remitted back to the file of the AO to decide the issues in dispute afresh, after giving adequate opportunity of being heard to the assessee - Decided in favour of assessee for statistical purposes.
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