2011 (12) TMI 768

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..... K. GARODIA, AM:- This appeal by the assessee is directed against the order of Ld. CIT(A) Gandhinagar dated 29.02.2008 for the assessment year 2004-05. The grounds raised by the assessee are as under: 1. The order passed u/s 250 dt. 29.02.2008 on 29.02.2008 by CIT (A) GNR for A.Y. 2004-05 confirming the addition of Rs.61,01,104/-made by AO is wholly illegal, unlawful and against the pri .....

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..... ' CIT (A) ought to have appreciate that there was a sufficient- cause for failure to attend or produce books of accounts etc. to AO. In as much as there were disputes, criminal proceedings against firm and amongst its partners and the books of accounts etc. seized with the Court. 3.3 The observations made and conclusion reached by CIT (A) in upholding the order of AO are not admitted by the .....

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..... m and it was requested that if one more opportunity is provided to the assessee, the assessee will make proper representation before the A.O. Ld. D.R. submitted that sufficient opportunity was provided by the authorities below and hence, assessee should not be provided any further opportunity. 3. We have considered the rival submissions on this aspect and in the interest of justice, we are of t .....

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