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TMI Blog2021 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... the file of the AO and direct him to decide the issue afresh in accordance with law after considering the submissions of the assessee. Thus the ground of the assessee is allowed. - ITA No. 2790/Del/2018 - - - Dated:- 27-9-2021 - Anil Chaturvedi, Member (A) And Sanjay Garg, Member (J) For the Appellant : Akhilesh Kumar and Vipin Garg, Advs For the Respondents : Maninder Kaur, Sr. D. R ORDER Per Anil Chaturvedi, AM This appeal filed by the assessee is directed against the order dated 30.10.2017 of the Commissioner of Income Tax (Appeals)-Aligarh relating to Assessment Year 2013-14. 2. The relevant facts as culled from the material on records are as under: 3. Assessee is a company which is stated to be engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whereas all the addition to unsecured loans are duly explained as per the terms of sec 68 of the Act. 3. Because the Ld. CIT(A) has erred both in law and on facts in confirming the addition of ₹ 36,20,766/- u/s. 14A of the Act without appreciating the facts and evidence available on record. 4. Because the Ld. CIT(A) has erred both in law and on facts in confirming the impugned Assessment Order without the appellant having being heard and thus against the principles of natural justice. 5. Because the Ld. CIT(A) has erred both in law and on facts in confirming the Assessment Order passed u/s. 143(3) of the I.T. Act, on 26.03.2016, in confirming interest u/s. 234A, 234B, 234C 234D of the I.T. Act. 6. Because the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities will be furnished by the assessee. 5. Learned DR on the other hand supported the order of CIT(A) and submitted that various opportunities was granted to the assessee but in the absence of any submissions by the assessee, CIT(A) had no alternative but to pass impugned the order. 6. We have heard the rival submissions and perused the materials available on record. Before us, it is assessee's contention that no proper opportunity was given by the AO to explain the assessee's stand and he has used the material at the back of the assessee and thereby AO has violated the principles of natural justice. It is also assessee's contention that CIT(A) has also passed an ex parte order and reasons for non-appearance before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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