9911796707
TMI Blog2015 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... nce assessee was not present, therefore, in order to provide substantial justice to assessee, consider it appropriate to provide one more opportunity in conformity with the principles of natural justice. The order of ld. CIT(A) is accordingly set aside and the matter is restored back to his file to decide the appeal de novo in accordance with law, of course, after affording reasonable opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through which the notice for hearing on 01/08/2013 was sent also does not find a place in the onsite records of the postal department on the site www.indiapost.gov.in/tracking.aspx b) The demand of the learned (IT(A) is totally unjustified, illegal and without any basis. He has acted in a highly arbitrary manner whereby he has ignored all the contents and claims made in the return and has sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income tax return, which is part of the composite return filed, was available with him for verification of the figures of expenditure (ON Pg 8) and calculation of the value of fringe benefits the learned AO should have taken cognizance of the figures on record to arrive at the figure of fringe benefits. e) The learned AO has picked up the figure of fringe benefits from item no. 24A wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned CIT(Appeals) has disposed of the assessee's appeal, ex parte, qua the assessee, observing that assessee did not substantiate its claim. Since assessee was not present, therefore, in order to provide substantial justice to assessee, I consider it appropriate to provide one more opportunity in conformity with the principles of natural justice. The order of ld. CIT(A) is accordingly s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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