TMI Blog2016 (2) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... ard. AO is also directed to consider the submissions and evidences, if any, to be submitted by the Assessee, afresh and decide the issue in dispute in accordance with law. Assessee is also directed to produce all the submissions and evidences to the AO, so that AO may consider the same, as per rules. - Appeal filed by the Assessee stands allowed for statistical purposes. - I.T.A. No. 5413/Del/2012 - - - Dated:- 5-2-2016 - SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER Assessee by : Dr. Rakesh Gupta, Adv., Sh. Somil Agarwal, Ad. Abhishek Anand, Adv Department by : S h. K.K. Jaiswal, DR ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of the AO in charging interest u/s. 234A, 234B, 234C and of the Income Tax Act, 1961. 5. That the appellants craves the lave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. 2. The facts narrated by the Revenue Authorities are not disputed by both the parties, hence, the same are not being repeated here for the sake of convenience. 3. At the time of hearing Ld. Counsel of the Assessee stated that the Ld.CIT(A) was erred in confirming the action of AO in making the addition of₹ 21,40,567/- on account of difference between gross receipt of profit and loss account and statement of 26AS that too without ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention that AO has not granted adequate opportunity of being heard to the assessee and without considering the submissions / evidences of the assessee, which is in the interest of natural justice, is very essential. Therefore, in the interest of natural justice, the issues in dispute are set aside to the file of the AO to decide the same afresh, underthe law, after giving full opportunity to the assessee of being heard. The AO is also directed to consider the submissions and evidences, if any, to be submitted by the Assessee, afresh and decide the issue in dispute in accordance with law. However, the Assessee is also directed to produce all the submissions and evidences to the AO, so that AO may consider the same, as per rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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