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TMI Blog2022 (3) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh considering the submissions of the assessee. Assessee is also directed to promptly furnish all the required details called by the AO. We therefore, restore the issue back to the file of AO and direct him to pass a fresh order after granting adequate opportunity of hearing to the assessee. Thus the appeal of Assessee is allowed for statistical purposes. - ITA No. 4376/Del/2017 - - - Dated:- 28-2-2022 - Anil Chaturvedi, Member (A) And Amit Shukla, Member (J) For the Appellant : Avdesh Bhatnagar, Adv. For the Respondents : Atiq Ahmed, Sr. D.R. ORDER Per Anil Chaturvedi , AM This appeal filed by the assessee is directed against the order dated 17.02.2017 passed by the Commissioner of Income Tax (Appeals)-Faridab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hopping center sector - 8 Faridabad (India) -121006. The appellant has given all the necessary documents information to CA Mr. Mangla who has not submitted return of income, all the information documents during the assessment Appeal proceedings as per the Income Tax Law and did not performed his professional duties and did not give proper advice to appellant. In view of these facts, kindly allow an opportunity to the appellant to explain the case and to submit all the necessary information documents to the Ld. Assessing Officer. 2. That the Ld. Commissioner of Income Tax (Appeals) is not right in conforming the impugned order framed by the Assessing Officer in treating the whole sales consideration of Agriculture Land and old h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 in serving the notice U/s. 142(1) dated 16/03/2009. 8. That having regards to the facts and circumstances of the case, the learned commissioner of Income Tax (Appeals) is not right in confirming the impugned order framed by the Assessing Officer without following the provisions u/s. 147 and 148. The appellant has not received any notice u/s. 148 of Income Tax Act. 9. That having regards to the facts and circumstances of the case, the learned commissioner of Income Tax (Appeals) has not complied the provision of section 250(6) to pass a speaking order. 10. That the learned commissioner of Income Tax (Appeals) has not afforded proper opportunity to the appellant to explain the matter and whole order is arbitrary and against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el/2017 order dated 31.03.2021 on identical facts has restored the matter back to the file of AO. He therefore submitted that following the decision in the case of his brother, the matter be remitted back to the AO. 7. Learned DR on the other hand did not controvert the submissions made by Learned AR but however objected to the seeking of second inning by Learned AR. 8. We have heard the rival submissions and perused the materials available on record. Before us, assessee is seeking one more opportunity to present its case before the lower authorities. It is an undisputed fact that order by the AO was an ex parte order passed u/s. 144 of the Act. It is an established principle of natural justice that a litigant should be heard before a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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