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TMI Blog2019 (2) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... of the authorities below and restore this ground to the file of A.O. with a direction to re-decide the issue as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee. - Assessee allowed partly for statistical purposes. - ITA.No.3486/Del./2011 And ITA.No.1424/Del./2013 - - - Dated:- 19-2-2019 - Shri Bhavnesh Saini, J.M. And Shri L.P. Sahu, A.M. For the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not press remaining grounds. The remaining grounds of appeal of the assessee are accordingly dismissed as not pressed. 5. On ground No.2, the assessee challenged the addition under section 68 of the I.T. Act in a sum of ₹ 4,42,166/- on account of sundry creditors. The A.O. noted that assessee has shown the above sundry creditor as against purchase of ₹ 9,20,518/- during the year. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the issue as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee. 8. In the result, ITA.No.3486/Del./2011 of the assessee allowed partly for statistical purposes. ITA.No.1424/Del./2013 : 9. The Ld. CIT(A) confirmed the levy of penalty on addition of ₹ 4,42,166/- because the addition has attained finality. However, we have restored this issue to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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