9911796707
TMI Blog2022 (7) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... led to follow the mandate required in Sub Section (6) of Section 250 of the Act. Further it is also a well settled principle of natural justice that sufficient opportunity of hearing should be offered to the parties and no parties should be condemned unheard. We set aside the impugned order of CIT(A) dated 25.06.2019 and restore the issue to the file of AO for re-adjudication of the issues afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant facts as culled from the material on records are as under : 3. Assessee is a resident who electronically filed the return of income on 17.10.2016 for A.Y. 2016-17 under Section 143(3) of the Act claiming a loss of Rs.23,10,281/-. The case was selected for scrutiny and thereafter assessment was framed under section 143(3) vide order dated 07.12.2018 wherein the total loss was determined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les of natural justice. 2. That in any case and in any view of the matter, action of Ld CIT(A) in confirming the action of Ld AO in making disallowance of Rs.19,73,210/- on account of depreciation on plant and machinery, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts and circumstances of the case, Ld CIT(A) has erred in law and on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled for by the authorities for disposing of the matter. 6. Learned DR on the other hand submitted that the assessee was totally non-cooperative during the appellate proceedings which showed that assessee was not interested in pursuing its case. Even on merits he submitted that assessee has not been able to establish that machinery was used by the assessee for the purpose of its business. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25.06.2019 and restore the issue to the file of AO for re-adjudication of the issues after granting sufficient opportunity of hearing to the assessee. Assessee is also directed to furnish the details called for by the authorities. In view of our decision to restore the issue to AO, we are not adjudicating on merits the grounds raised by the assessee. Thus the ground of assessee is allowed for stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
