TMI Blog2015 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... s asserted by the secretary of the assessee society in his affidavit. In view of these facts and circumstances, we are of the considered opinion that the assessee has not been provided any opportunity to represent its case, and therefore, following the settled rule of natural justice of “audi alteram partem” according to which nobody should be condemned unheard, we remit the matter back to the file of the learned Commissioner of Income-tax (Appeals) with a direction to provide opportunity of being heard and decide the appeal de novo. - Decided in favour of assessee for statistical purposes. - ITA No.4925/Del./2013 - - - Dated:- 8-10-2015 - Sh. G. C. Gupta, Hon ble Vice President And Sh. O.P.Kant, Accountant Member For The Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and law and therefore, the addition is liable to be deleted. 5. The addition u/s 68 / 115BBC / 56(l)(vi) of the Income Tax Act, 1961 of ₹ 1,00,000/- of donation received by the appellant and confirmation of the same by the Commissioner of Income Tax (Appeals) is contrary to facts and law and therefore, the addition is liable to be deleted. 6. The disallowance of expenditure of ₹ 10,90,410/- @ 20% of expenses incurred on vegetable refine etc. and confirmation of the same by the Commissioner of Income Tax (Appeals) is contrary to facts and law and therefore, the addition is liable to be deleted. 7. The disallowance of depreciation of ₹ 13,550/- on an amount of ₹ 90,332/- paid for sales tax for getti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) in his order has observed that the assessee did not comply with the various notices issued and served through speed post and therefore decided the appeal ex parte. The relevant para of his order is reproduced as under: 4. This appeal was fixed for hearing on numbers of times, details of which are given below, but no compliance was made to any of notices issued. All these notices were sent to the appellant through speed post on the address given in the appeal petition i.e. form No.35. Sl No. Date of notice Date fixed for hearing Remark 1. 29.05.2012 13.06.2012 None attended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) that non attended in response to the notice dated 13.06.2012 is factually incorrect, as the assessee has already filed application for adjournment on 11.06.2012. The ld. AR has filed before us a copy of above referred application for adjournment, after obtaining the same from the office of the learned Commissioner of Income-tax (Appeals), along with an affidavit from Sh. Pratap Singh, secretary of the Society, in this respect. In the said affidavit the secretary has averred that adjournment application was duly filed before learned Commissioner of Income-tax (Appeals) and the notices dated 21.06.2012, 08.08.2012 and 27.08.2012, as mentioned in the order of the learned Commissioner of Income-tax (Appeals) were not served either on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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