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TMI Blog2015 (8) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee of being heard. Assessee is also directed to furnish all the evidences before the AO to substantiate his case.- Appeals filed by the assessee stands allowed for statistical purposes. - ITA No. 5190/Del/2014, ITA No. 5191/Del/2014 - - - Dated:- 6-8-2015 - SHRI H.S. SIDHU, JUDICIAL MEMBER For the Appellant : Sh. S.K. Goyal, CA For the Respondent : Sh. Sudhiranjan Senapati, Sr. DR ORDER These appeals filed by the different Assessees are directed against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-XXIV, Delhi both dated 16.7.2014 pertaining to assessment year 2005-06. Since the issue involved in both the are common and identical, hence, I am disposing of these appeals by this common orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dd, delete or amend one or more grounds of appeal. 4. That the assessee assures unstinted co-operation in all proceedings before your good self. 3. The grounds of appeal in ITA No. 5191/Del/2014 read as under:- 1. That the assessee has received refund of ₹ 2,50,000/- from Shri Niraj Jain / Pooja Expo Inc. out of payment of ₹ 3,00,000/- paid to him earlier as advance against property leaving a balance of ₹ 50,000/-. The AO treated this amount of ₹ 2,50,000/- received from Niraj Jain/Pooja Expo Inc. as unaccounted income of the assessee. Addition has been made without bringing any evidence on record. The CIT(A) passed an exparte order on the date of hearing itself without given sufficient opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. 6. On the other hand, Ld. DR opposed the request of the assessee s counsel and relied upon the orders of the authorities below. 7. I have heard both the parties and perused the records available with me, especially the order of the Ld. CIT(A), I find considerable cogency in the assessee s submission that the AO treated the amount of ₹ 2,50,000/- received from Niraj Jain / Pooja Expo Inc. as unaccounted income of the assesee. Addition has been made without bringing any evidence on record. I also find that the Ld. CIT(A) passed exparte order on the date of hearing itself without given sufficient opportunity of being heard, which is contrary to the principle of natural justice. Therefore, in the interest of natural j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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