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TMI Blog2021 (2) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... the income without hearing to the assessee. Since the issue was decided ex-parte and now assessee is in appeal before us raising the grounds of appeal, therefore for the sake of natural justice, we remit the issues raised by the assessee to the file of Ld. CIT(A) to adjudicate the issue on merit as per law after giving proper opportunity of being heard to the assessee and we also direct the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clubbed, heard and disposed off by this consolidated order. First, we are taking ITA No. 4816/Mum/2019 for Assessment Year 2009-10 as lead case 3. The brief facts of the case are, assessee is an individual and filed its return of income for Assessment Year 2009-10 on 25.09.2009. The return was processed u/s 143(1) of the Act and subsequently, the assessment was reopened u/s 147 of the Act by is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee, but there was no compliance and therefore, Ld. CIT(A) issued notice for enhancement of income u/s 251(1)(a) of the Act on 05.12.2018, but the same was also not complied by the assessee. Further, based on the facts, Ld. CIT(A) dismissed the appeal of the assessee and also enhanced the disallowance @ 100% of the alleged bogus purchases. 5. Aggrieved with the above, assessee is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatistical purposes. 7. Since the grounds of other appeal filed by the assessee for Assessment Year 2010-11 2011-12 are similar to the appeal filed by the assessee for Assessment Year 2009-10, therefore the grounds raised in these appeals are also allowed for statistical purposes with same direction. 8. In the net result, all the appeals filed by the assessee are allowed for statistical pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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