TMI Blog2010 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ee relate to the Asstt. year 2004-05. Since these appeals are based on common facts, we are, therefore, proceeding to dispose them of by this consolidated order for the sake of convenience. ITA No.6644/Mum/08: 2. The first ground is against the confirmation of the assessment made by the AO u/s.144 of the Act. 3. Briefly stated, the facts of the case are that the assessee filed return d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h prevented the assessee from submitting the same in the course of assessment proceedings. Further, he did not find any reason to remand the matter back to the file of AO. Without making any discussion on the merits of the addition, the ld. CIT(A) upheld the action of the AO and dismissed the assessee s appeal. 4. We have heard the rival submissions and perused the relevant material on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, we set aside the impugned order and remit the matter back to the file of AO for framing the assessment afresh as per law after allowing a reasonable opportunity of being heard to the assessee. Needless to say, the assessee will be at liberty to lead any new evidence in the fresh proceedings in support of the particulars of its return. 5. In the result, the appeal is allowed for statistical p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 271(1)(b) of the Act. We, therefore, order for the deletion of this penalty. 8. In the result, this appeal is allowed. ITA No.6645/Mum/08: 9. This appeal by the assessee arises out of the order passed by the CIT(A) on 05-08-2008 upholding the penalty levied by the AO u/s. 271(1)(c) amounting to ₹ 2,03,196/- in respect of the Asst. year 2004-05. 10. Briefly stated, the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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