TMI Blog2018 (5) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and then pass the order as per Law. The Ld. CIT(A) without giving any reasons for decision in the appellate order passed the order following his order for A.Y. 2005-2006 which may not be relevant to the matter in issue. Ld. CIT(A) have also not verified as to how two different orders have been passed by the A.O. on the same matter in issue showing different additions against the assessee. In this view of the matter, we are of the view that the matter in issue requires reconsideration at the level of the Ld. CIT(A). - Appeal of Revenue is allowed for statistical purposes. - ITA.No.3351/Del./2014 - - - Dated:- 8-5-2018 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER For The Revenue : Ms. Shefali Swa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made against the assessee are same as have been considered in the case of assessee for A.Y. 2005-2006 which have been decided in his favour, therefore, appeal of assessee has been allowed. 3. Learned Counsel for the Assessee, at the outset, submitted that Revenue has taken a wrong ground of appeal in the Departmental appeal because the Ld. CIT(A) has deleted the addition of ₹ 60 lakhs on account of unexplained cash credit and interest thereon of ₹ 1,04,949/-. 4. Ld. D.R, however, pointed out that the order of the A.O. dated 30th December, 2011 shows that A.O. has made addition of ₹ 1,61,04,949/- in respect of five parties which is challenged in the Departmental Appeal. Learned Counsel for the Assessee filed one more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O. has made addition of ₹ 1,61,04,949/- in respect of 05 parties. The order has been passed by Shri J.K. Chandnani, ACIT, CC-3, New Delhi. Learned Counsel for the Assessee, however, filed another copy of the assessment order having the same date 30th December, 2011 passed by the same ACIT, CC-3, New Delhi Shri J.K. Chandnani, in which the A.O. made the addition of ₹ 60 lakhs only in respect of 04 parties. In this order, the A.O. did not make addition of ₹ 1 crore in respect of Excel Infotech Ltd., which is made in assessment order filed by Department. Copy of Form- 35 filed before Ld. CIT(A), is also placed on record in which the assessee challenged the addition of ₹ 60 lakhs on account of unexplained cash credit. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tore the appeal to the file of Ld. CIT(A)-1, New Delhi, with a direction to re-decide the appeal of assessee as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee as well as A.O. because facts shall have to be verified from the record of the assessment as to how the A.O. has passed two contradictory orders on the same matter in issue. The Ld. CIT(A) shall look into this aspect while passing the appellate order and shall give finding on the same. Ld. CIT(A) shall pass the order on merits discussing the entire evidence on record. The appeal of the Revenue is, therefore, allowed for statistical purposes. 6. In the result, appeal of the Revenue is allowed for statistical purposes . Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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