9911796707
TMI Blog2018 (5) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of the order dt. 27.11.2014 of CIT(A)-Faridabad pertaining to 2010--11 AY. Although various grounds have been raised by the assessee on merits, however, the parties were heard only on ground no. 1 which reads as under: 1. "That Ld. CIT(A) has not provided the opportunity as requested by the appellant, the matter should be remanded to the first appellate authority." 2. The Ld. AR inviting a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upport its claim. The Ld. AR clarified that the issue in the present proceedings is limited to lack of opportunity before the CIT(A) and he is not assailing the assessment order as the Forum has been provided where he has not been heard. The ld. Sr. DR considering the request did not oppose the prayer for remand. 4. I have heard the submissions and perused the material available on record. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable opportunity of being heard. It is made clear that the opportunity so provided should not be abused and the assessee should participate fully and fairly in the proceedings before the CIT(A) as failing which the CIT(A) would be at liberty to pass an order on the basis of material available on record. Said order was pronounced in the open court at the time of hearing itself. 5. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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