TMI Blog2020 (5) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... discussed the merit of the case. It will be appropriate to remand back the matter to the file of the CIT(A) for fresh adjudication on merit. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. Thus, appeal of the assessee is partly allowed for statistical purpose. - ITA No. 8710/DEL/2019 - - - Dated:- 12-5-2020 - Ms Suchitra Kamble, Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated are illegal u/s 147 of the Act, untenable and therefore unsustainable. 1.2 That reasons were recorded mechanically without application of mind and therefore do not constitute valid reason to believe for assumption of jurisdiction u/s 147 of the Act. 1.3 That in absence of any valid approval obtained under section 151 of the Act, initiation of proceedings u/s 147 of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so made is otherwise too illegal, invalid and a vitiated order. 3. That the learned Commissioner of Income Tax (Appeals) has erred both in law and on facts in upholding the addition of ₹ 12,00,000/- representing alleged unexplained deposits in the bank account of the appellant. PRAYER: It is therefore prayed that, it be held that order disposing of the appeal expartee by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that the CIT(A) has passed ex-parte order and no notice has been received by the assessee. Therefore, the Ld. AR requested that the matter may be remanded back to the file of the CIT(A) to decide the issues contested before the CIT(A) on merit. 6. The Ld. DR relied upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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