9911796707
TMI Blog2016 (12) TMI 1866X X X X Extracts X X X X X X X X Extracts X X X X ..... justice inclined to admit the same. We further find that these evidences are required to be examined and evaluated at the end of the AO. We, therefore, set aside the order of the ld.CIT(A) and restore the issue to the file of the AO for appreciation of evidences as may be filed by the assessee and adjudication of the issue denovo as per facts and law after allowing reasonable opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri F V Irani, Sr. Standing Counsel. For the Respondent : Shri A Ramchandran ORDER Per RAJESH KUMAR, Accountant Member: This is an appeal filed by the assessee and is directed against the order of the Ld. CIT(A)-4, Mumbai dated 4.10.2012 pertaining to A.Y.2006-07. 2. The issue raised Ground No.1 is with regard to upholding the disallowance of bad debts writte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the ld.CIT(A) and restore the issue to the file of the AO for appreciation of evidences as may be filed by the assessee and adjudication of the issue denovo as per facts and law after allowing reasonable opportunity of hearing to the assessee. 5. The 2nd ground raised by the assessee is in respect of upholding the levy of interest under section 234C of the Act by CIT(A) without conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rging of interest u/s 234C of the Act and accordingly restore the matter to the file of AO with a direction to the AO to examine the issue on the basis of facts of the case and decide the issue accordingly. This ground is allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. The above order was pronounced in the open court on 5th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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