TMI Blog2017 (8) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessee : Sh. Arvind Kumar, Adv. For The Revenue : Sh. T. Vasanthan, Sr. DR ORDER This appeal has been filed by the Assessee against the Order dated 30.11.2016 of the Ld. Commissioner of Income Tax (Appeals)-31, New Delhi relevant to assessment year 2008-09. 2. The grounds raised in the appeal read as under:- 1. On the facts and in the circumstances of the case, the order passed by the Ld. CIT (A) u/s. 250 of the I.T. Act is bad in law and void ab initio. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred by arriving at a conclusion that the order passed by the Assessing Officer u/s 143(3) r.w.s. 147 has become non-est based on the observation that Ld. Pr. CIT.{C)-3, New Delhi has pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sake of brevity. 4. During the hearing, Ld. Counsel of the assessee has filed a Paper Book containing pages 1-91 in which he has attached the copy of the assessment order dated 31.3.2016 for AY 2008-09 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 together with Demand Notice; request letter dated 23.4.2016 before CIT(A)-29, New Delhi, for filing Manual Appeal; copy of Form No. 35 together with Grounds of appeal filed by the appellant before CIT(A)-29, New Delhi dated 25.4.2016 for AY 2008-09; Acknowledgement dated 25.6.2016 for e-filing of appeal before CIT(A), Delhi-29 in case of appellant for AY 2008-09, together with receipt; email dated 25.6.2016 received from Income tax India e-filing.gov.in to the appellant; appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court, the matter may be set aside to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee. 5. On the contrary, Ld. DR relied upon the orders of the authorities below. 6. I have heard both the parties and perused the records, especially the orders of the authorities below. I find that Ld. Counsel of the assessee has filed a Paper Book containing pages 1-91 in which he has attached the copy of the assessment order dated 31.3.2016 for AY 2008-09 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 together with Demand Notice; request letter dated 23.4.2016 before CIT(A)-29, New Delhi, for filing Manual Appeal; copy of Form No. 35 together with Grounds of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Hossein Kasam Dada vs. State of MP (1953 AIR 221 and the page no. 70-74 i.e. the Judgement of Hon ble Supreme Court of India in State of MP vs. Pradeep Kumar dated 12.9.2000 in Appeal (Civil) 4994 of 2000. I further perused the finding of the Ld. CIT(A) given in the impugned order dated 30.11.2016 vide para no. 7 8 wherein the Ld. CIT(A) has observed as under:- 7. I have considered the findings recorded by the Ld. AO as per the assessment orders, the impugned penalty orders, the facts of the case on record and the submissions made by the appellant. As per order u/s. 263, Ld. Pr. CIT(C)-3, New Delhi has directed the AO to reframe the assessment order for the assessment year 2008-09 in accordance with the provisions of law and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f justice, I set aside the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the same afresh, under the law, after giving adequate opportunity of being heard to the assessee and decide the appeal on merit and pass a speaking order, keeping in view of the judgment of the Hon ble Supreme Court of India in the case of Hossein Kasam Dada vs. State of MP (1953 AIR 221) and the Judgement of Hon ble Supreme Court of India in State of MP vs. Pradeep Kumar dated 12.9.2000 in Appeal (Civil) 4994 of 2000. The Assessee is also directed to fully cooperate with the Ld. CIT(A) in the proceedings and did not take any unnecessary adjournment and produce all the documents/evidences filed before the Ld. CIT(A) to substantiate her c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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