2021 (2) TMI 572

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..... R: The present three appeals have been filed by the assessee against the order of Ld. Commissioner of Income Tax in short referred as 'Ld. CIT(A)', Mumbai, dated 10.06.2019 for Assessment Year (in short AY) 2009-10 to 2011-12 respectively. 2. Since the issues raised in all the appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this .....

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..... e is also one of the beneficiaries of accommodation entries from 18 dealers during this assessment year. Accordingly, AO completed the assessment by estimating the income @ 12.5% of the alleged purchases. 4. Aggrieved with the above order, assessee preferred the appeal before Ld. CIT(A). During the appellate proceedings, Ld. CIT(A) issued several notices to the assessee, but there was no complian .....

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..... tural 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 assessee to properly represent the case before first appellate authority. Accordingly, the grounds raised by the assessee are allowed for statistical purposes. 7. Since the grounds of o .....

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