9911796707
TMI Blog2014 (6) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced hereunder for ready reference:- " That under the facts and circumstances of the case and in law, the Hon'ble CIT(A) has grossly erred while not disposing-off Grounds of Appeal at S. Nos. 3,4,5,6,7,8,11, & 12. Therefore, the orders passed as such may be liable to be set-aside. 2. Referring to the facts as recorded in the case of Rajeev Kumar Suneja, it is seen that the AO formed the belief that the assessee was engaged in obtaining bogus entries worth Rs.1,34,895/- from M/s Batra Investments. As a result of which he made the addition of the said amount vide order u/s 143/147. The assessment order was challenged in appeal before the CIT(A) who considering the grounds raised before him was of the opinion that they were general and non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and in law the Ld. AO has grossly erred while making additions without providing the material to appellant collected on the back of it, therefore, the additions made as such as per Grounds of Appeals No. 1 may be liable to be deleted. 7. That under the facts and circumstances of the case and in law the Ld. AO has grossly erred while making additions without providing the opportunity of cross-examination of the parties who were examined by the Ld. AO on the back of it, therefore, the additions made as such as per Grounds of Appeals No. 1 may be liable to be deleted. 8. That under the facts and circumstances of the case and in law the Ld. AO has grossly erred while making additions without finding any material against the appellant in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bench it is considered appropriate to restore the issue back to the file of the CIT(A) with the direction to decide the said grounds raised before him by way of a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. 5. It is seen that the only difference in the case of Raj Kumar Suneja is that herein the Assessing Officer made an addition of Rs.1,35,625/- considered as bogus accommodation entries from M/s Batra Investment vide his order u/s 143(3)/147 wherein also before the CIT(A) by way of the specific grounds similar grounds were raised which it was argued have not been decided by the CIT(A) and an identical request that the issue may be restored. This request on consideration was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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