TMI Blog2012 (10) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against order passed by Ld. CIT(A)-41, Mumbai dated 21/09/2011 for assessment year 2003-04. The grounds of appeal raised by the read as under: Following grounds of appeal are without prejudice to each other: 1. The learned CIT (A) has erred in law and in facts in upholding the order passed by the Assessing Officer u/s. 144 r.w.s. 153A of the Income-tax Act, 1961 which is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r delete all or any of the foregoing grounds of appeal. 2. The impugned assessment is framed vide order dated 30/12/2010 passed under section 144 r.w.s. 153A of the Income Tax Act, 1961 (the Act). For the failure of the assessee to submit required evidence on various dates the assessment was framed under section 144 of the Act vide which entire opening balance amounting to ₹ 13,39,776/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee. It was also submitted that the opening capital balance has been erroneously added without giving proper opportunity to the assessee. Some additional evidences were also filed which are not admitted by the Ld. CIT(A) for the reason that assessee has failed to submit any evidence to prove that there was sufficient reasonable cause for not submitting the required documents during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d record could not be obtained from the aforementioned premises as the other person who has brought the Injunction order dated 30/6/2010 has restrained the assessee s person to enter the premises and, therefore, the adjournment was sought from the AO and the relevant documents were also produced to substantiate the explanation. In the grounds of appeal before Ld. CIT(A) it was clearly mentioned th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r law after giving the assessee a reasonable and sufficient opportunity of hearing. We direct accordingly. As we are restoring this assessment to the file of AO we do not express any opinion on the merits of the additions which have been challenged in the present appeal as the same will be readjudicated by AO in pursuance of our aforementioned directions. For statistical purposes the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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