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TMI Blog2012 (8) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ving been finalized ex-parte u/s.144 - the assessee deserves reasonable opportunity of being heard - case is remitted back to AO - in favour of assessee for statistical purposes. - I.T.A. No.4140/Ahd/2008 - - - Dated:- 22-6-2012 - SHRI MUKUL Kr.SHRAWAT, And SHRI ANIL CHATURVEDI, JJ. Appellant by : Shri Tushar Hemani, A.R. Respondent by : Shri B.L. Yadav, Sr.D.R. O R D E R PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER : This is an appeal filed by the Assessee arising from the order of Learned CIT(Appeals)-I, Surat dated 23/05/2008 passed for Assessment Year 2004-05. 2. At the outset, ld.AR Mr.Tushar Hemani has vehemently contested ground No1, reproduced below:- 1. The learned CIT(A) has erred in law and on f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; the same were verified on test check basis and kept on record. After giving full opportunity to the assessee, this assessment is being made. 2. The assessee company is engaged in the business activity of trading and transportation of chemicals, other than this the assessee has also done manufacturing of texturised yarn as its own and on job basis for others besides to this it has also done transportation activities. For the year under consideration, the assessee has shown total turnover of Rs.4,58,43,024/-, which includes sale of Rs.1,68,97,099/-, job work of Rs.20,23,512/- and receipt of transportation charges of Rs.2,69,22,412/- on the total turnover the assessee has declared gross profit of Rs.50,43,731/-, in percentage terms, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appellant was given to the A.O. for his remand report and the appellant s comments have been obtained on the remand report. Hence, these two grounds of appeal are taken care of and the same are, therefore, dismissed. 4. From the side of the appellant, ld.AR Mr.Tushar Hemani has drawn our attention on the statement of facts through which he has tried to demonstrate that the assessee has fully co-operated in the assessment proceedings and merely because of alleged default on one particular date the Assessing Officer has proceeded ex-parte since the matter was about to be barred by limitation by the end of December-2006. He has pointed out that in a hurried manner the assessment was completed on 15/12/2006, totally ignoring the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... many details were submitted during the course of assessment proceedings. 3. One such hearing was fixed on 8/12/06 @ 4.00 p.m. Our consultant, Mr.Minesh Dalal, had on that day, other cases also, in the income tax Department. Accordingly, he had a meting with Mr.R.B.Meena, the Additional Commissioner of I.T. Range 1 SRT, which lasted upto 4.25 p.m. on that day. He, accordingly reached learned A.O s room @ 4.30 p.m. on that day only with all the details called for by him including the books of accounts. The learned A.O. showed his inability to take up the hearing as he had already started another case of C.A. Mr.Unmesh Dalal. In these circumstances, it was mutually agreed upon orally to keep 17-12-06 as the next date of hearing. 4. When o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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