TMI Blog2014 (8) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity of being heard to the assessee. This view has been taken by the Tribunal in the case of M/s Eminent Holdings Pvt. Ltd. [2014 (7) TMI 2 - ITAT MUMBAI] wherein the Tribunal has followed the decision of the Co-ordinate Bench in the case of Hitesh S. Mehta [2013 (10) TMI 1065- ITAT MUMBAI]. Respectfully following the aforesaid order of the Tribunal, we are of the considered opinion that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, we accordingly set-aside this issue to the files of the CIT(A) to levy interest as per the provisions of the law. - I.T.A. No. 5216/Mum/2012 - - - Dated:- 18-8-2014 - SHRI H.L.KARWA, PRESIDENT AND SHRI N.K.BILLAIYA, AM Assessee by: Shri Dharmesh Shah Respondent by : Dr. P. Danial O R D E R PER N.K.BILLAIYA, AM: This appeal by the assessee is preferred against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anting a reasonable opportunity of being heard to the assessee. This view has been taken by the Tribunal in the case of M/s Eminent Holdings Pvt. Ltd. in ITA No.8200/Mum/2010 and 8353/Mum/2010, wherein the Tribunal has followed the decision of the Co-ordinate Bench in the case of Hitesh S. Mehta in ITA No.7726 7727/Mum/2010. Respectfully following the aforesaid order of the Tribunal, we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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