TMI Blog2010 (4) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order of Ld. CIT(A) dated 31.1.2007 passed for asstt. year 2003-04. The grounds of appeal filed by the assessee are not in consonance to Rule 8 of ITAT Rules. They are descriptive and argumentative in nature. In fact the grounds are running into 8 pages which contains arguments in support of the grounds. Ld. Counsel for the assessee at the time of hearing pointed out that assessee is wholly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee placed on record copies of the Tribunal order in ITA No. 3898, 4011/Del/2006 in asstt. year 2002-03 and 997/Del/2005 in asstt. year 2001-02. He preyed that there is no disparity on facts. Ld. DR was unable to controvert the contention of Ld. Counsel for the assessee. 2. We have duly considered the rival contention and gone through the record carefully. In asstt. year 2002-03 while consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d its income-tax return on estimate basis. Up to the appellate stage, accounts upto assessment year 1999-00 have been audited. The appeal was decided on 14th September, 2006. Though no one has appeared on behalf of the assessee and the learned DR is unable to state whether accounts have been audited or not but we are hopeful that by now accounts have been audited for this assessment year. In the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file of the Assessing Officer for fresh decision. The assessee is directed to produce the audited accounts and other details in support of its computation of income. 9. As far as the appeal of the revenue is concerned, it is impugning various additions deleted by the Learned CIT(Appeals). We find that the Assessing Officer has estimated the profit in different units and learned CIT(Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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