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TMI Blog2019 (2) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... TIJIT DEY, J.M. This is an appeal by the assessee against the order dated 21.12.2016 of learned Commissioner of Income Tax (Appeals)- 37, Mumbai for the assessment year 2006-07. 2. Though, the assessee has raised multiple grounds, however, at the time hearing learned Authorised Representative contested the order of learned Commissioner (appeals) primarily on the ground of dismissal of appeal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ostal remark 'left'. Accordingly, the assessing officer proceeded to complete the assessment under section 144 of the Act to the best of his judgement. While doing so, he added back the amount of ` 51,50,000 as capital gain. Being aggrieved of the assessment order so passed assessee preferred appeal before the learned Commissioner (Appeals). However, learned Commissioner (Appeals) dismissed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee on 02.11.2015 learned Authorised Representative took us through various documentary evidences is placed in the paper book including the letter dated 26.07.2017 of the assessing officer. He submitted, the order of the learned Commissioner (Appeals) should be set aside and all the issues may be restored back to the Commissioner (Appeals) for deciding on merits. The learned Departmental Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raph 3 of the order he has referred to the date of assessment order and date of filing of appeal before him by the assessee, however, he has not specifically mentioned when the assessment order along with the demand notice was served on the assessee. He has also not mentioned the quantum of delay. It appears, learned Commissioner (Appeals) himself was not sure about the actual delay, if any, in fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of delay. In view of the aforesaid, we are inclined to set aside the impugned order of learned Commissioner (Appeals) and restore all the issues arising in the present appeal to learned Commissioner (Appeals) for de novo adjudication on merits. Needless to mention, learned Commissioner (Appeals) must afford reasonable opportunity of being heard to the assessee before deciding the issues. Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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