TMI Blog2014 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) for fresh adjudication – Decided in favour of Assessee. - ITA No. 453/Ahd/2013 - - - Dated:- 5-9-2013 - Shri G. C. Gupta And Anil Chaturvedi,JJ. For the Petitioner : Ms. Urvashi Sodhan For the Respondent : Shri K. C. Mathew, Sr. DR ORDER Per G. C. Gupta, Vice-President: This appeal by the assessee for the assessment year 2009-2010, is directed against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submission of the appellant to compute addition at average Net Profit ratio of 5.29% for last six years in place of 25% of Gross Profit of alleged unaccounted sales. The order of Id. CIT (A) being prejudicial erroneous deserves to be quashed. 3. The learned counsel for the assessee submitted that whole addition is based on the addition made in the excise case of the assessee, which is pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh in accordance with law on merit in the light of the order of the Excise and Custom Tribunal, to be passed in this case, after allowing reasonable opportunity of hearing to both the parties. We direct accordingly. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in Open Court on the date mentioned hereinabove. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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