Avadhesh Choudhary v. Assistant Commissioner Of Income Tax (Osd), Range-I, Dehradun. ………

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 15 of 2009 Date of Decision : 10.12.2009 Avadhesh Choudhary C/o Mattu Garg &Co., C.As. 15, Ashtley Hall, Dehradun. ……… Appellant Versus Assistant Commissioner of Income Tax (OSD), Range-I, Dehradun. ……… Respondent Coram:- Hon’ble J.S. Khehar, C.J.Hon’ble B.C.Kandpal, J. Present: Mr.Shobhit Saharia, Advocate for the appellant. Mr.Mohit Maulekhi, Advocate for Mr.Pitamber Maulekhi, Advocate for the respondent. J.S. Khehar, C.J. (Oral) Learned counsel for the appellant states, that in terms of the order passed by the Income Tax Appellate Authority dated 21.11.2008, the matter under controversy has been remanded for re-determination at the hands of the Assessing Officer de novo. He further states, that the appellant will be satisfied, if the instant appeal is disposed of with the direction to the Assessing Officer to afford the appellant an opportunity of hearing, as also the liberty to place further material on the record of the case. Learned counsel for the respondent has no objection to the acceptance of the prayer made by the learned counsel for the appellant. In view of the above, the instant appeal is hereby disposed of with the direction to the Assessing Officer to afford an opportunity of personal hearing to the appellant, as also to afford liberty to the appellant to place further material on the record of the case, so as to demonstrate his claim in accordance with law. Needless to mention that the Assessing Officer shall not be influenced by any previous order passed on the controversy in hand. The instant appeal is, accordingly, disposed of in the aforesaid terms. (B.C. Kandpal, J.) (J.S. Khehar, C.J.) 10.12.2009 P. Singh