9911796707
TMI Blog2014 (4) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee on 09/01/2013 is against the order of the CIT(A)-34, Mumbai, dated 17/10/2012 for the assessment year 2006-07. In this appeal, assessee raised the following grounds which read as under:- I. NOT GIVING PROPER OPPORTUNJTY 1.1 The learned Commissioner of Income - tax (Appeals) - 34, Mumbai ["the Id. CIT (A)"] erred in passing the order under section 250 of the Income tax Act, 196! ("the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In any case, that the Appellant was prevented by the reasons beyond its control to represent its case properly and fully before the A.O. 2.3 It is submitted that in the facts and the circumstances of the case and in law, no such action on the part of the Id. CIT (A) was called for. WITHOUT FURTHER PREJUDICETO TUE ABOVE: 3.1 The Id. CIT (A) erred in partly confirming the addition made by the A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the extent of 10% (ten percent) made by the A.O. on adhoc basis amounting to Rs. 46,057/- out of~ (a) Labour charges; (b) Telephone expenses; and (c) Conveyance and traveling expenses 4.2 It is submitted that in the facts and circumstance of the case, and in law, no such disallowances were called for. 5.1 The Id. CIT (A) erred in confirming the addition of Rs. 40,000/- made by the A.O. on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee is a professional as interior designer. Aggrieved by the said best judgment assessment, the assessee filed an appeal before the CIT(A). In the first appellate proceedings, also there was some problem in matters of making appearance by the assessee before the CIT (A). However, eventually, the assessee represented before the CIT (A) and furnished various papers and evidences as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the conclusion. The AO is directed to grant a reasonable opportunity of being heard to the assessee by filing all the papers and evidences in support of its claim in the return of income. Accordingly ground raised by the assessee is allowed for statistical purpose. 3. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 26/03/ 2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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