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TMI Blog2020 (1) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the assessee on 03.12.2018 towards posting the case for hearing on 07.12.2018, which clearly indicates that the Assessing Officer has not given sufficient time to the assessee for presenting his case before the Assessing Officer. The assessee has submitted that the assessee has challenged the legal issue of reopening of assessment under section 147 of the Act and without giving suf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent by : Mrs. R. Anita, JCIT ORDER DUVVURU RL REDDY, J. The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 7, Chennai dated 27.06.2019 relevant to the assessment year 2011-12. Besides challenging the issues on merits, the assessee has challenged exparte orders of authorities below. 2. Brief facts of the case are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions with M/s. Pawansut Holding Ltd., one of the bogus companies managed controlled by Sh. Pradeep Kumar Jindal to provide accommodation entries to business entities by accepting cash from them. By recording the reasons for reopening for the assessment year 2011-12, the Assessing Officer issued notice under section 148 of the Act on 31.03.2018. Since there was no response from the assessee, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee. It was further submission that the ld. CIT(A) has also not given sufficient opportunities of being heard to the assessee besides not adjudicating the issue on merits. 4. On the other hand, the ld. DR strongly supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ld. CIT(A) and remit the matter back to the file of the Assessing Officer to decide the matter afresh by affording reasonable opportunities of being heard to the assessee. 6. Once the appeal filed by the assessee has been remitted back to the file of the Assessing Officer for fresh adjudication, the stay petition filed in lieu thereof has no locus standi and thus, the stay petition filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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