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TMI Blog2024 (8) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and decided the appeal based on the information available on record. Whereas the assessee has raised grounds of appeal challenging the additions of the A.O and there could be various reasons for non appearance which cannot be overruled. Therefore, considering the principles of natural justice shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, we set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal.Appeal of the assessee for statistical purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. CIT (Appeals) erred in law and is not justified in confirming the disallowing the depreciation of Rs. 1,68,42,855/- on Trademark made by the assessing officer without considering the fact that same has been allowed by Ld. AO in Preceding assessment year i.e. 2016-17 and therefore disallowance has been made merely on account of change in opinion and same may be deleted considering doctrine of res judicata. 6. The Ld. CIT(Appeals) erred in law in law and is not justified in confirming the addition of disallowance of 14A of Rs. 26,80,542/- while calculating the Book Profit u/s. 115JB of Income Tax Act, 1961. 7. The Ld. CIT(Appeals) erred in confirming addition of Rs. 26,80,542/- in Book Profit calculated as per provision of section 115J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arising out of amalgamation and the details were called from the assessee. Whereas the AO was not satisfied with the explanations filed by the assessee and has disallowed the claim of depreciation of Rs. 1,68,42,855/-Similarly, the A.O has made disallowance U/sec 14A r.w.r 8D of Rs. 26,80,542/- and assessed the total income of Rs. 1,95,23,397/-and passed the order u/sec 143(3) of the Act dated 17.02.2021. 4. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts and findings of the AO and has issued notices of hearing and since there was no compliance by the assessee to notices. Therefore the CIT(A) considering the information on record has conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, we set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal. And, we allow the grounds of appeal of the assessee for statistical purposes. 7. In the result, the appeal filed by assessee is allowed for statistical purposes. ITA Nos. 3182 to 3185/Mum/2023. A.Ys 2018-19, 2015-16, 2017-18 2019-20. 8. As the facts and circumstances in these appeals are identical to ITA No 3181/Mum/2023 for the A.Y 2019-20 (except var ..... X X X X Extracts X X X X X X X X Extracts X X X X
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