TMI Blog2013 (7) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... this contradictory finding of CIT(A) which is without basis order of CIT(A) is not sustainable & the matter should go back to the file of CIT(A) for fresh decision after providing reasonable opportunity of being heard of both sides. - I. T. A. No.2302-2303/Ahd/2010 - - - Dated:- 17-5-2013 - Shri A. K. Garodia And Shri Kul Bharat,JJ. For the Petitioner : None For the Respondent : Shri Rahul Kumar, SR-DR ORDER Per Kul Bharat, Judicial Member:- Both these appeals are filed by Revenue in two different cases, but since both are connected cases in view of this fact that 'substantive' addition was made in the hands of one assessee i.e., Shri Pranbhai S Fultariya and 'protective' addition was made in the hands of the other a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt proceedings and in considering the fact that the assessment order has been passed u/s. 144 of the I.T. Act." 3. Grounds raised by Revenue in the case of Nirav (Thaltej) Owners Association in ITA No. 2303/Ahd/2010 are as under:- "1) The ld. CIT(A) has erred in law and on facts and circumstances of the case in deleting the protective addition made in the hands of assessee AOP though the substantive addition made in the hands of Shri Pranbhai S Phultariya has been confirmed to the extent of Rs.13,33,609/- in which the addition was made by the Assessing Officer on substantive basis. 2) On the facts and in the circumstances of the case, the Ld. CIT appeal ought to have upheld the order of the Assessing Officer by confirming the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order is incorrect that assessee is not maintaining any books of account. It is also held by Ld. CIT(A) that AO was justified in framing the assessment u/s. 144 of the Act. Thereafter it is stated by the Ld. CIT(A) in para-12 of his order that AO has not specified any defect in the profit and loss account or in the books of account produced. This finding of Ld. CIT(A) is contradictory and without any basis because when the AO says that assessee has not maintained any books of account, there is no question of producing any books of account by the assessee either before the AO or before Ld. CIT(A) and then how it is expected from the AO that he should point out specific defect in the books of account of the assessee. In view of this cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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