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2015 (11) TMI 296

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..... cted against the order dated 7-8-2013, passed by the ld. CIT(A)-19, New Delhi in appeal no. 113/2012-13, relating to A.Y. 2009-10. Following grounds have been raised: "a) The order of the learned (IT (A) 19 is against the principles of natural justice as he has not afforded us sufficient opportunity to present our case and as also not taken cognizance of our appearance before him on 11 July 2013 .....

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..... deposited Rs. 11489=OO as Advance tax thus entitling him to a refund of Rs. 3030 (page 13 of ITR-6). d) The calculation of value fringe benefit as shown in schedule Fb is Rs. 190606=OO (Pg.26), the amount of expenditure, which after applying the relevant slabs the value of fringe benefits works out to Rs. 24389=OO.He has totally ignored these figures while calculating the value of fringe benefi .....

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..... . Before us, learned counsel for the assessee at the very outset submitted that the learned CIT(A) has dismissed the assessee's appeal, ex parte, qua the assessee. He submitted that the order passed by the learned CIT(A) being non-speaking order and cannot stand in the eye of law. 3. Ld. DR relied on the order of ld. CIT(A). 4. I have heard rival submissions and perused the material availabl .....

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