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TMI Blog2013 (10) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... emitted to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh, after giving the assessee adequate opportunity of being heard - Decided in favour of assessee. - I.T.A. No. 5838/Del/2012 - - - Dated:- 10-10-2013 - Shri Shamim Yahya And Shri C. M. Garg,JJ. For the Petitioner : Sh. Manoj Kumar, CA For the Respondent : Mrs. Renuka Jain Gupta, Sr. D.R. ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sent back to the file of the Ld. CIT(A) for fresh disposal. 3. That under the facts and circumstances of the case and in law, the Ld. AO has erred in invoking section 147 simply on the basis of information and without having any reason to believe and application of his mind that the income has escaped assessment. Hence, the order passed on the basis of such a defective notice is in fructuou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 which deals with unexplained cash credits on untenable and illegal grounds. The CIT(A) also has erred in sustaining the addition without providing sufficient opportunity to the assessee. Hence, the addition u/s. 68 is illegal and hence liable to be vacated. 6. That it is prayed that appellant assessee may be permitted to add, amend, delete or substitute any grounds of appeal on or before of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee contended that assessee s counsel was busy in time barring matter relating to Income Tax as well as Companies Act cases. Hence, Ld. Counsel of the assessee prayed that the matter may be remitted to the file of the Ld. CIT(A) for consideration after allowing the assessee adequate opportunity of being heard. 6.1 Ld. Departmental Representative on the other hand submitted that asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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