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TMI Blog2021 (1) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... its of the case and also did not give sufficient opportunity of hearing to the assessee. Therefore, the CIT (Appeals) 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 (Appeals) to be decided on merits. Appeal of the assessee is partly allowed, for statistical purpose. - I.T.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been made. 3. That the Ld. DCIT has erred in law and on facts on both completing the assessment at net loss of ₹ 1,11,19,899.00 against the loss claimed as per return of ₹ 21,19,57,021/-. 4. That the Ld. AOis highly unjustified and against the facts for making disallowance of ₹ 21,39,739/- out of electricity expenses by alleging that receipt of payment dated 30/04/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of income on 31.10.2015 showing loss of ₹ 21,19,57,021/-. The Assessing Officer assessed the loss at ₹ 1,11,19,899 vide assessment order dated 26.12.2017. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT (Appeals). The CIT (A) dismissed the appeal of the assessee. 5. The Ld. Authorized Representative submitted that the CIT (Appeals) has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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