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2019 (1) TMI 93 - AT - Income TaxAdmission of additional evidences - due opportunity of being heard - Held that:- In the present case, the assessee has filed a paper book containing more than 1900 pages and it is also an admitted fact that the Assessing Officer has not examined a single page out of the paper book so filed before us which was filed before the CIT(A). Since the order of the CIT(A) in the instant case is a cryptic one, without deliberating upon the provisions of the Act regarding the admissibility of the additional evidences where an assessee deliberately defied the statutory notices and considering the fact that non-submission of these details before the AO due to failure on the part of the counsel is a general one without any corroborative evidence we are of the considered opinion that the matter needs a thorough relook at the level of the Assessing Officer. We, therefore, deem it proper to restore the matter to the file of the Assessing Officer with a direction to go through all the details and decide the issue - Appeal allowed for statistical purposes.
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