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TMI Blog2014 (5) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... s common order for the sake of convenience. 2. The grounds in all these appeals are common and only change in figures therein. For the sake of brevity, we produce hereunder the grounds raised in ITA No. 978/Hyd/2013: 1. The order of the learned CIT(A), Guntur dt. 9.1.2013 in ITA No. 0133/CIT(A)/GNT/09-10 is contrary to law and facts. 2. The appellant contends that on the facts and in the circumstances of the case, the learned CIT(A), Guntur erred in passing an ex-parte order without giving an opportunity of being heard to the assessee. 3. The appellant contends that the CIT(A), Guntur erred in making judgement on facts without giving adequate opportunity of being heard violates the principle of natural justice and is not sustainable. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edly by 10 days. The learned AR prayed that the delay may be condoned in the interest of justice. 4. On the other hand, the learned DR has not raised any serious objection for condoning the delay in filing these appeals. 5. Considering the plea of the assessee's counsel, we are satisfied about the reason advanced by the assessee in filing the appeals belatedly. Accordingly, the delay is condoned and the appeals are admitted for adjudication. 6. Brief facts of the case are that the assessee is in the business of real estate and distribution of milk. A Search & Seizure operation u/s 132 of the Act, was carried out on 15.12.2006 in the business premises of M/s Ratna Housing and Estates Pvt. Ltd. (RHEPL), of which the assessee is a Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at established concealment of income. 8. The additions made are on account of disallowance of expenditure to the extent of Rs. 30, 12,656/- debited to profit and loss account and on account of undisclosed investment of Rs. 14/10,000/-. The Assessing Officer, has stated that despite repeated opportunities, vouchers were not produced for verification and that the Chartered Accountant / Authorized Representative Sri G. Subrahmanyam Setty, has in his written submissions dated 13.7.2009, mentioned that the assessee used to submit certain self-made vouchers for verification during the audit and the same were returned to him thereafter. The Assessing Officer has issued a show cause notice dated 8.7.2009 proposing to disallow the following expend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) confirmed the order of the AO exparte in the absence of the assessee. The main ground in these appeals is regarding providing an opportunity of hearing to the assessee and the AR prayed that an opportunity be afforded to the assessee to present his case before the CIT(A). 12. The learned DR did not raise any serious objection against the proposition of the learned AR. 13. We have heard both the parties and perused the material on record. Accordingly, after considering the plea of the assessee's counsel at length, we are inclined to remit the issue to the file of the CIT(A) for fresh consideration after giving adequate opportunity of hearing to the assessee. Since the issue involving in all these appeals is similar in nature, conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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