ITAT grants Fresh Opportunity to a House Wife to Produce Documents

IN THE INCOME TAX APPELLATE TRIBUNAL

The Relevant Text of the Order as follow :

7. We have heard the rival submissions and carefully perused the materials on record. On examining the paper book submitted by the assessee we are of the considered view that it is quite relevant for deciding the claim of the assessee for obtaining the benefit of deduction U/s. 54 / 54F of the Act. We also find that the assessee is not engaged in any other activities and solely dependent on her husband / family. Therefore, it is quite possible that the assessee might not have been able to provide the requisite documents before the Ld. Revenue Authorities at the time of hearing.

Hence, in the interest of justice, we hereby remit the matter back to the file of Ld. AO with directions to admit the additional evidence filed before us and also any other relevant documents filed by the assessee for the first time and thereafter decide the issue afresh in accordance with merit and law after providing proper opportunity to the assessee of being heard.