9911796707
TMI Blog2012 (10) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... is an appeal filed by the assessee for Assessment Year 2006-07 against the order dated 30.09.2010 passed by the CIT (A)- XXII, New Delhi. The following grounds have been taken:- "1. That no reasonable and proper opportunity of hearing has been allowed by the ld. A.O. before passing the Asstt. Order u/s 143 (3)/144 of the IT Act. 2. That no reasonable and proper opportunity of hearing has been al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 35,721/- (22356 + 13365) made for expenses shown as payable in the balance sheet, is absolutely illegal and un-justified in law as well as on merits." 2. The Assessing Officer as well as the Ld. CIT (A), it is seen, have decided the matter ex parte qua the assessee. In this regard, the Assessing Officer has observed as follows:- "Return declaring income of Rs.3,27,380/- was filed on 31.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 10.03.2010 at the address provided by the appellant on Form No.35 while filing the appeal before me. The notice was received back in this office with the remarks 'addressee left.' The appellant was again issued in the interest of natural justice notice u/s 250 on 09.04.2010 for appearing and submitting evidences in defense of appellant on 23.04.2010 but this opportunity was not availed. This ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on inquiry from the CA by the assessee, the CA stated that he had to go out of station suddenly on 16.12.2008, which was the reason why the case remained unattended and the CA could also not inform the assessee about the same; that before the Ld. CIT (A), the assessee's new counsel inspected the appeal record in the office of the CIT (A), wherefrom, it came to knowledge that the first notice d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice, we deem it appropriate to remit this matter to the file of the Assessing Officer, to be decided afresh in accordance with the law on affording adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate with the Assessing Officer. 6. Since the matter is being remitted to the file of the Assessing Officer, as above, the merits of the case are not being gone i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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