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TMI Blog2021 (9) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... prove that relief has already been granted to the assessee by ld. CIT (Appeals)-16 vide as disallowance u/s. 14A of the Act read with rule 8D of the I.T. Rules made by the AO has already been deleted. Even assessee has filed the present appeal by raising vague and ambiguous ground from which it is difficult to discern as to what relief is being sought - finding no illegality or infirmity in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s. 14A of I.T. Act read with Rule 8D of the Rules." 2. Briefly stated the facts necessary for adjudication of the controversy at hand are : Assessee company is into manufacturing and export of embroidered fabrics. During scrutiny proceedings, Assessing Officer (AO) noticed investment in shares, income from which does not form part of the total income. Declining the contentions raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal by way of filing the present appeal. 4. Assessee has not preferred to put in appearance despite issuance of the notice and consequently, we proceeded to decide the present appeal with the assistance of the ld. DR as well as on the basis of documents available on the file. 5. We have heard the ld. Departmental Representative for the Revenue/appellant to the appeal, gone through the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already been deleted. Therefore, this ground of appeal is ruled against the appellant." 7. Even assessee has filed the present appeal by raising vague and ambiguous ground from which it is difficult to discern as to what relief is being sought. 8. In view of what has been discussed above, finding no illegality or infirmity in the impugned order passed by the ld. CIT(A), present appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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