2013 (5) TMI 226

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..... given by AO nor by CIT(A). It is well settled that nobody should be condemned unheard as per maxim 'Audi Alteram Partem' - remand this case back to the file of the AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee and also direct the assessee to cooperate and not to seek any unreasonable or unwarranted adjournment - .....

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..... ming the trading addition made by AO of Rs. 808421/-. The same deserves to be deleted. 3. The Ld. CIT (Appeals),Udaipur erred in law, facts circumstances of the case in confirming the addition made by AO on account of disallowing Gratuity Payment of Rs. 170596/-. The same deserves to be deleted. 4. The Ld. CIT (Appeals),Udaipur erred in law, facts circumstances of the case in confirming th .....

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..... 8076/-. The same deserves to be deleted. 8. The Ld. CIT (Appeals),Udaipur erred in law, facts circumstances of the case in confirming the addition made by AO on account of disallowing Out of Salaries Other Expenses and Selling Expenses amounting of Rs. 94195/-. The same deserves to be deleted. 9. The Ld. CIT (Appeals),Udaipur erred in law, facts circumstances of the case in confirming In .....

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..... ion made by the Assessing Officer. 2.2 Now the assessee is in appeal. 2.3 The ld. counsel for the assessee at the very outset stated that neither the Assessing Officer nor the ld. CIT(A) has given an opportunity of being heard to the assessee. It was further submitted that there was genuine cause for seeking adjournments before the lower authorities but the appeal was decided by the ld. CIT(A) .....

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..... IT(A) also decided the appeal of the assessee ex-parte. Therefore, opportunity of being heard was neither given by the Assessing Officer nor by the ld. CIT(A). It is well settled that nobody should be condemned unheard as per maxim 'Audi Alteram Partem'. We therefore, deem it appropriate to remand this case back to the file of the Assessing Officer to be adjudicated afresh in accordance with law a .....

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