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TMI Blog2021 (1) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... aring by following principles of natural justice. Appeal filed by the assessee is partly allowed for statistical purpose. - ITA No. 4088/DEL/2019 - - - Dated:- 25-11-2020 - Shri R. K. Panda, Accountant Member And Ms Suchitra Kamble, Judicial Member For the Appellant : None For the Respondent : Sh. Ajay Kumar, Sr. DR ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 01/04/2015 passed by CIT(A)-18, New Delhi for Assessment Year 2012-13. 2. The grounds of appeal are as under:- 1. That Ld. CIT(A) without appreciating the correct facts of the case and without giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without appreciating the correct facts of the case and without giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in confirming the disallowance of ₹ 5,78,631/- on account of 50% out of freight and cartage expenses on estimation basis. 7. That Ld. CIT(A) without appreciating the correct facts of the case and without giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in confirming the disallowance of ₹ 2924492/- on account of 20% of vehicle running and maintenance expenses on estimation basis. 8. That Ld. CIT(A) without appreciating the correct facts of the case and without giving proper opportunity of being hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to give the opportunity of hearing to the assessee before the CIT(A). Hence, we are remanding back the entire issue to the file of the CIT(A) to be decided on merit. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. We further direct the assessee to co-operate the revenue authorities for just and proper disposal by remaining present on the hearing dates and submit the relevant documents, otherwise, the revenue is at liberty to dismiss the appeal of the assessee ex-parte on merit. The appeal of the assessee is partly allowed for statistical purpose. 8. In result, the appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in the Open Court on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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