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TMI Blog2020 (9) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... not discussed the merit of the case and passed ex-parte order. It will be appropriate to remand back this issue in entirety to the file of the CIT(A).The appeal of the assessee is partly allowed for statistical purpose. - ITA No. 9291/DEL/2019, ITA No. 9292/DEL/2019 - - - Dated:- 2-3-2020 - Ms Suchitra Kamble, Judicial Member, And Shri Prashant Maharishi, Accountant Member For the Appellant : Sh. Priyanshu Singhal, CA For the Respondent : Sh. Jagdish Singh, Sr. DR ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the order dated 3/1/2019 passed by CIT(A)-3, New Delhi for Assessment Year 2011-12. 2. The grounds of appeal are as under:- I ITA No. 9291/DEL/2019 1. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law in confirming the order of the A.O. despite the fact that the reassessment proceedings initiated by the learned A.O. are bad in the eye of law as there is no independent application of mind applied by the A.O while forming belief for the purpose of recording of reasons. 7. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts in law in confirming the action of the A.O. despite the fact that initiation of the proceedings under Section 147 read with Section 148 is bad in the absence of proper sanction from the authority as prescribed in law. 8. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the addition u/s 68 of the Act amountin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the learned CIT(A) has erred, both on facts and in law in passing the order Ex Parte without giving any findings on the merits of the case. 4. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the order despite the fact that the initiation of the proceedings under Section 147, read with Section 148, is bad and liable to be quashed as the conditions and procedure prescribed under the statute have not been satisfied and complied with. 5. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the order passed by the A.O. despite the fact that the reassessment proceedings initiated by the learned A.O. are bad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Lefins Ltd. The assessee submitted the confirmation from the said company along with copy of ITR, Balance Sheet and Bank Statement. The Assessing Officer treated the said amount as accommodation entry and made addition of ₹ 30,00,000/- under Section 68 of the Act. The Assessing Officer also made addition of ₹ 75,000/- on account of commission paid in cash. 6. Being aggrieved by the assessment order, the respective assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeals of the assessee. 7. The Ld. AR submitted that the CIT(A) passed ex-parte order without giving opportunity of hearing to the respective assessee. Therefore, the Ld. AR submitted that both the matters may be remanded back to the file of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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