9911796707
TMI Blog2010 (10) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Therefore, assessment order itself is bad. 2. Ld.CIT(A) is not justified in law and facts and circumstances of the case in confirming the assessment order framing u/s 144. Order so passed by the AO is in haste manner without application of mind and also without providing adequate opportunity to the appellant and without taking into consideration material available on record with AO. 3. Ld. CIT(A) is not justified in law and facts and circumstances of the case in confirming addition of ₹ 1,01,02,014/- as short term gain on the property plot no. 337 measuring 299 sq. yard by comparing two plots i.e. plot no. 44 and 377. Plot no. 44 is transferred through duly Sale Deed registered in favour of the buyer while plot no.377 is neve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared but AO was not available on the chair. As always happens on the date before diwali, officers have used to busy in greeting each other and particularly on that day no working has been done in the department. On the next working day counsel of the assessee again appeared before the AO and AO stated that a fresh notice shall be issued. After waiting around one month when case was not fixed the appellant filed all the details through speed post on 14.11.09. AO displaces the order on 19.11.09 and it appears that order is passed only on receiving details but dated 30.10.09. Order was passed by the AO in haste manner without application of mind. Further in the appellate proceedings notice has been sent to the assessee fixing the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d decided the case without taking into the account of material before AO. It is very hardship for the assessee not to grant any opportunity of being heard therefore, this is bad in law. It is also important to note here that assessment which has been completed by the AO u/s 144 and ld. CIT(A) was not bothered even to call the record from the AO to verify the submissions made before AO and the material available on record. Therefore, appellant has not been given effective hearing. It is further stated that all material and records are available at the time of hearing with the AO along with details which has been filed by speed post on 14.11.09 vide letter ref. no. 34/KKI/71/1233/916 therefore, without taking into consideration all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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