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TMI Blog2020 (9) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... (10) TMI 1028 - GUJARAT HIGH COURT] and completed the assessment. Assessee remained negligent in attending the appellate proceedings despite being provided with various opportunities of being heard. Keeping in view of principle of natural justice and keeping in mind the facts and circumstances, we deem it fit to grant another opportunity to the assessee to represent his case before first appellate authority. Accordingly, the case stands remitted back to the file of Ld. CIT(A)for re-adjudication with a direction to the assessee to defend his case before first appellate authority failing which Ld. CIT(A) shall be at liberty to adjudicate the appeal on the basis of material on record. - Appeal stands allowed for statistical purposes. - I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment u/s. 147 of the Act which is invalid and bad in law. 2. The Ld. CIT(A) has erred in law and in facts in passing order without complying with principles of natural justice. 3. The Ld. CIT(A) has erred in law and in facts in confirming the action of the assessing officer in rejecting the books of accounts and making addition on estimation basis. 4. The Ld. CIT(A) has erred in law and in facts in confirming the disallowance of alleged bogus purchases of ₹ 14,01,716/- being 12.50% of ₹ 1,12,13,732/- in the hands of the appellant. 2.1 We have carefully considered the rival submissions and material on record. Facts as emanating from the record are that the assessee being resident individual stated to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchases following the decision of Hon ble Gujarat High court in CIT V/s Simit P. Sheth 356 ITR 451 and completed the assessment. 2.4 Although the assessee preferred further appeal but as is evident from para-4 of the impugned order, it failed to make effective representation before Ld. CIT(A). Resultantly, the assessment was confirmed. The legal objection taken by the assessee against reopening the assessment was also dismissed. Aggrieved the assessee is in further appeal before us. 3. Upon careful consideration of factual matrix as enumerated in preceding paragraphs, it is quite clear that the assessee remained negligent in attending the appellate proceedings despite being provided with various opportunities of being heard. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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