9911796707
TMI Blog2014 (7) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... re-adjudicate the appeal afresh on merit after affording opportunity of being heard to the assessee. The assessee is also directed to extend all sort of co-operation to the ld. CIT(A) and to put his appearance as and when desired by the ld. CIT(A). The ld. CIT(A) is also directed to dispose of the appeal within a period of six months from the date of receipt of the order of the Tribunal. - Decided in favour of assessee for statistical purposes. - ITA No.377/LKW/2013 - - - Dated:- 10-7-2014 - SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER Appellant by: Shri. Abhinav Mehrotra, Advocatee Respondent by: Shri. Ajai Kumar, D.R. ORDER PER SUNIL KUMAR YADAV: This appeal is prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Disallowance out of telephone expenses ......... ₹ 57988/- (iii). Disallowance out of traveling expenses ......... ₹ 392660/- (iv). Depreciation a/c ......... ₹ 167608/- (v). Legal Professional Charges ..........Rs.217000/- (vi). Disallowance out of Printing Expenses ..........Rs.256000/- (vii). Addition on account of Difference in Net Profit transferred to Capital a/c ..........Rs.125030/- That the additions/disallowances above to the tune of ₹ 2166870/- are contrary to law, facts and circumstances of the case apart being highly arbitrary, illegal and based upon presumptions and surmises being altogether conjectural. 5 That the authorities below grossly erred in determining/ confirming the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e restored to the ld. CIT(A) for re-adjudication of the appeal on merit after affording opportunity of being heard to the assessee. 3. The ld. D.R. has placed reliance upon the order of the ld. CIT(A). 4. Having carefully examined the order of the ld. CIT(A), we find that in the order of the ld. CIT(A) he has recorded about issuance of notice, but there is no evidence with regard to valid service of notice of hearing upon the assessee. The ld. CIT(A) has heard the appeal ex-parte qua the assessee and dismissed the same. Since the appeal has been disposed of without affording opportunity of being heard to the assessee, we are of the considered view that an opportunity should be afforded to the assessee and the matter may be restored to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
