TMI Blog2021 (1) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, the impugned order of ld. CIT(A) is set aside and the matter is remanded to the record of the ld. CIT(A) for deciding the same afresh after giving one more opportunity of hearing to the assessee as well as to produce the books of account and other supporting evidence. Appeal of the assessee is allowed for statistical purposes. - ITA No. 73/ALLD/2018 - - - Dated:- 14-1-2021 - Vijay Pal Rao , Member (J) For the Appellant : Praveen Godbole , CA For the Respondents : A.K. Singh , CIT (DR) ORDER Vijay Pal Rao , Member (J) 1. This appeal by the assessee is directed against the order dated 21.12.2017 of ld. CIT(A), Allahabad for the A.Y. 2012-13. The assessee has raised the following grounds: 1. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) is highly unjustified. 7. That in any view of the matter addition of ₹ 6,80,778.00 is not correct when the parties are trade parties and trade debtors can never be termed as income in arbitrary manner hence without ascertaining the correct facts the addition made is highly unjustified. 8. That in any view of the matter addition of ₹ 8,07,394.00 made under the head cash in hand as on 31.03.2012 as made by the Assessing Officer and confirmed by CIT(A) is highly unjustified. 9. That in any view of the matter addition of ₹ 8,07,394.00 is not an income but cash in hand out of regular books accounts which is the disclosed cash and also reflected in the audited balance sheet hence the Assessing Officer is ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opportunity to produce the relevant record, books of account as well as to present his case before the ld. CIT(A). 3. On the other hand, ld. DR has opposed to the grant of more opportunity to the assessee and submitted that despite sufficient opportunities given by the Assessing Officer as well as ld. CIT(A) the assessee has failed to discharge its onus to produce the books of account as well as the other supporting evidence. 4. Having considered the rival submissions as well as careful perusal of the impugned order it is noted that though the ld. CIT(A) has marked the presence of the AR of the assessee however, the finding of the ld. CIT(A) are non speaking and the appeal of the assessee was dismissed on the ground that not a singl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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