9911796707
TMI Blog2016 (9) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas the CIT(A) has passed the order on an anterior date i.e. 19/01/2010 itself. Considering the fact position and the circumstances explained before us, we deem it fit and proper to set aside the order of the CIT(A) and restore the matter back to his file for adjudication afresh in accordance with law after allowing the assessee a reasonable opportunity of being heard. It is clarified that our decision to remand the matter back to the file of the CIT(A) shall not be construed as any reflection on the merits of the various issues raised by the assessee, which shall be dealt with by the CIT(A) as per law. Aappeal of the assessee is allowed for statistical purposes - ITA No. 2301/Mum/2011 - - - Dated:- 23-9-2016 - SHRI G.S. PANNU, ACCOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05-01-2010. 4. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeal) erred in passing an appellate order without considering fully and properly the submissions made during the course of hearing proceedings. 5. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeal) erred in not accepting the book results and confirming addition of an amount of ₹ 25, 00,0001- as suppressed income without appreciating that there was no difference in the amount of closing stock 6. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeal) erred in confirming the disallowance of an amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit which is eligible for deduction U/s. 80HHC of the I.T. Act. 12 On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax(Appeal) ought to have at least given the benefit of netting off by setting off interest expenses against the interest income. 3. At the time of hearing, the Ld. Representative for the assessee contended that the order of the CIT(A) suffers from a pertinent infirmity as it has been passed without affording the assessee full and proper opportunity of being heard. The Ld. Representative for the assessee pointed out that the CIT(A) has passed an ex-parte order inspite of the fact that assessee did appear on various dates and indeed the matter was finally adjourned for 22/01 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
