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TMI Blog2020 (12) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... rit of the case and dismissed the appeal on the ground of non-prosecution of appeal. As observed that the CIT(A) did not give sufficient opportunity of hearing to the assessee. CIT(A) was not right in dismissing the appeal of the assessee without giving proper opportunity of hearing. Hence, we are remanding back the entire issue to the file of the CIT(A) to be decided on merit. Needless to say, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customes (2014) 52 taxmann.com 107 (SC) case. Ground No. 2 On the facts and in the circumstances of the case and in law, Ld. CIT(Appeal) has erred in deciding the ground raised for justification of assessment u/s 144/147 of the Income Tax Act, 1961. Ground No. 3 On the facts and in the circumstances of the case and in law, Ld. CIT(Appeal) has erred in passing order on account of non-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the name of Mr. Dhir Singh and not in the name of company. c. Additions of ₹ 17,08,000/- for the deemed income which is assessed by AO by his own motion. Ground No. 6 On the facts and in the circumstances of the case and in law, Ld. CIT(Appeal) has erred in confirming the assessment order of Ld. Assessing Officer passed under section 144/147 of the Income Tax Act 1961 without gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the CIT(A) has not given any categorical finding on merit of the case and dismissed the appeal on the ground of non-prosecution of appeal. It is also observed that the CIT(A) did not give sufficient opportunity of hearing to the assessee. Therefore, the CIT(A) was not right in dismissing the appeal of the assessee without giving proper opportunity of hearing. Hence, we are remanding back the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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