TMI Blog2014 (5) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1460/Ahd/2013 - - - Dated:- 25-4-2014 - Shri D. K. Tyagi And Shri N. S. Saini,JJ. For the Appellant : Ms. Urvashi Shodhan, AR For the Respondent : Shri O. P. Vaishnav, DR ORDER Per Shri N. S. Saini, Accountant Member: This is an appeal filed by the assessee against the order of the CIT(A)-VIII, Ahmedabad dated 13.05.2011 by taking following grounds of appeal: 1. The learned CIT (A) grossly erred in law and on facts of the case in dismissing the appeal of the appellant and thereby confirming the ex-parte assessment order u/s. 144 passed by the AO and also the additions/disallowance made therein by the AO. 2.1 The learned CIT (A) grossly erred in law and on facts of the case in dismissing the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed with the learned CIT(A). A copy of the written submission dated 05.10.2006 11.10.2006 filed before the predecessor CIT (A) are enclosed herewith. 4. The learned CIT (A) grossly erred in law and on facts of the case in dismissing the appeal of the appellant without taking into consideration the written submission filed by the appellant referred to hereinabove. 5. The learned CIT (A) grossly erred in law and on facts of the case in dismissing the appeal of the appellant with the observation that there is no material available on records which suggests any relief to the appellant . The appellant says that this observation of the learned CIT (A) is contrary to the facts and evidence on record. 6. The learned CIT (A) grossly err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 10.3.2011 and 31.3.2011. 5. The Ld. AR of the assessee submitted that the assessee had filed detailed written submission before the Ld. CIT(A) but the same has not been considered while disposing off the appeal of the assessee. It was also submitted that there was change in the incumbent in the office of the Ld. CIT(A) who had not considered the submissions filed before his predecessor in office while disposing off the appeal of the assessee. Therefore, it was prayed that in the interest of justice, one more opportunity should be granted to the assessee to present his case before the Ld. CIT(A). 6. The Ld. DR vehemently opposed the submission of the assessee that the matter should be restored back to the file of the Ld. CIT(A) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before him for concluding the hearing of the appeal expeditiously. We are of the considered view that in the interest of substantial justice, the matter should be restored back to the file of the Ld. CIT(A) for adjudicating the appeal of the assessee afresh after allowing reasonable opportunity of hearing to both the parties. We, therefore, set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Ld. CIT(A) for re-adjudication of the appeal of the assessee afresh. Before parting with the order, we would like to state that the assessee shall suo motu appear before the Ld. CIT(A) within 15 days of the receipt of this order for fixing the hearing of the appeal before the Ld. CIT(A). The assessee is further directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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