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TMI Blog2012 (7) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the powers of the Commissioner of Income Tax (Appeals) to set aside the order of the learned AO has been omitted by the Finance Act, 2001 with effect from 1st June, 2001 - Order of the learned CIT(A) to be erroneous and hereby, set aside the same and remit back the case to the file of the learned CIT(A) to pass appropriate order as per the provisions of the Act - ITA No.479 & 550/Ahd/2011 - - - Dated:- 1-6-2012 - SHRI MUKUL KUMAR SHRAWAT, AND SHRI A. MOHAN ALANKAMONY, JJ. Department by Shri B. L. Yadav, Sr. Dr. Assessee by Shri D. K. Parikh, AR O R D E R PER A. MOHAN ALANKAMONY: These cross appeals are filed by the revenue and the assessee aggrieved by the order of the learned CIT(A)-XI, Ahmedabad in Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 144 of the Act without taking into consideration the facts of the case of the appellant that the appellant could not remain present before the Assessing Officer and therefore, the CIT(A) ought to have set aside the assessment order remanding the matter back to the Assessing Officer to make de novo assessment under section 144(3) of the Act after giving adequate opportunity to the appellant. b. That the CIT(A) has erred in law in confirming the disallowance of Rs.10 lacs out of the salary income brushing aside the submissions and the documentary evidence produced by the appellant to the effect that the appellant which was carrying on the consultancy services to SBI cards was required to make the payment of salary communicating with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is ex-parte order: Un-paid Service Tax Para No. 3 Rs.13,40,365/- Service Tax Para No.4 Rs.15,66,720/- Rent Expenses Para No.5 Rs.6,61,224/- Out of Salary Exps. Para 6 Rs.10,00,000/- Out of Telephone Exps. Para 6(a) Rs.5,00,000/- Disallowance u/s 40(a)(ia)- Para 6(b) Rs.1,04,000/- 5. The assessee carried the matter in appeal before the first appellate authority. However, the assessee failed to cooperate in the proceedings before the first appellate authority and the learned CIT(A) was also forced to pass ex-parte order based on the written submissions furnished by the learned AR. 6. On perusing the order of the learned CIT(A) we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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