TMI Blog2019 (5) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer with the directions to consider each and every aspects of the issues involved in the Appeal and decide the same afresh, after considering the Paper Book which is containing copy of the the affidavit by authorised representative CA Pramod Singahal; PAN of the assessee; copy of letter to AO requesting copy of assessment order dated 12.5.2017; copy of letter to AO requesting copy of penalty order dated 01.5.2017; copies of medical certificate; copies of Form No. 35 for appeal filed before CIT(A) against the assessment order; copies of Form No. 35 for appeal filed before CIT(A) against the order u/s. 271(1)(c) and give adequate opportunity of being heard to the assessee. - Appeals filed by the assessee stand allowed for st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of letter to AO requesting copy of assessment order dated 12.5.2017; copy of letter to AO requesting copy of penalty order dated 01.5.2017; copies of medical certificate; copies of Form No. 35 for appeal filed before Ld. CIT(A) against the assessment order; copies of Form No. 35 for appeal filed before Ld. CIT(A) against the order u/s. 271(1)(c) and stated that the same were filed before the lower authorities, but were not considered by them. Therefore, he requested that the issues in dispute may be remitted back to the file of the AO to decide the same afresh, as per law after giving adequate opportunity of being heard to the assessee and consider all the documents/evidences of the assessee. 4. On the other hand, Ld. DR reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agreed by both the parties, I remit back the issues in dispute to the files of the Assessing Officer with the directions to consider each and every aspects of the issues involved in the Appeal and decide the same afresh, after considering the Paper Book which is containing pages 1-13 i.e. copy of the the affidavit by authorised representative CA Pramod Singahal; PAN of the assessee; copy of letter to AO requesting copy of assessment order dated 12.5.2017; copy of letter to AO requesting copy of penalty order dated 01.5.2017; copies of medical certificate; copies of Form No. 35 for appeal filed before Ld. CIT(A) against the assessment order; copies of Form No. 35 for appeal filed before Ld. CIT(A) against the order u/s. 271(1)(c) and give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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