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TMI Blog2018 (5) TMI 1975X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A). Issues in dispute are remitted back to the file of Ld. CIT(A) to decide the issues in dispute afresh, after considering all the evidences as discussed above and give adequate opportunity of being heard to the assessee for substantiating its claim. The Assessee is also directed to submit all the documents / evidences before the Ld. CIT(A) in order to substantiate its claim and did not take any unnecessary adjournment and fully cooperate with the Ld. CIT(A) in the proceedings for the speedy disposal of the matter. - Assessee s Appeal is allowed for statistical purposes. - ITA No. 6272/Del/2016 - - - Dated:- 31-5-2018 - SHRI H.S. SIDHU, JUDICIAL MEMBER For the Assessee : Sh. M.P. Rastogi, Adv. For the Revenue : Sh. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct are not applicable to the impugned sum of ₹ 20,49,08,002/-. 9. The CIT(A) has erred in discovering new sources of income and the order of enhancement is without jurisdiction. 10. That the above grounds of appeal are independent and without prejudice to one another. Your appellant craves leave to add, alter, amend or withdraw any of the grounds of appeal at the time of hearing. 2. The facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of convenience. 3. At the time of hearing, Ld. Counsel for the assessee has stated that Ld. First Appellate Authority has passed the exparte order without considering the submissions made by the assessee in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission of evidences for unsecured loan of ₹ 12.75 crores alongwith confirmation and bank statement Greenfield Estate; letter dated 13.2.2015 filed before AO giving break up of WIP and title deed of land of the project under work in progress; letter dated 20.2.2015 filed before AO submitted all the ledgers and vouchers pertaining to work in progress; letter dated 26.2.2015 filed before AO submitted location map, broucher and approved map of the project; letter dated 20.3.2015 filed before AO submitted copy of partnership deed of Greenfield estate lender of unsecured loan of ₹ 12.75 crores of loan; letter dated 25.3.2015 filed before AO informing the AO that M/s Greenfield Estate has sent confirmation through speed post after w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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