TMI Blog2017 (9) TMI 1915X X X X Extracts X X X X X X X X Extracts X X X X ..... without affording proper opportunity of hearing to the assessee - HELD THAT:- In the interest of natural justice, we set aside the order of the ld. CIT (A). The matter is restored back to ld. CIT (A) for deciding the same on merits, after affording opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes - ITA No. 1091/JP/2016 - - - Dated:- 14-9-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That ld. CIT (A) erred in confirming addition of ₹ 30,50,000/- ignoring the evidences produced in the shape of sale agreement, merely for the reason that agreement was not registered. Appellant prays addition so made may please be deleted. 2. On the facts and in the circumstances of the case and in law, ld. CIT (A) erred in confirming addition of ₹ 15,00,000/- made by AO u/s 68 all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. That the appellant craves the right to add, delete, amend or abandon any of the grounds of appeal either before or at the time of hearing of appeal. 2. At the time of hearing, the ld. Counsel for the assessee has submitted that the ld. CIT (A) has decided the appeal of the assessee ex parte without affording proper opportunity of hearing to the assessee. He submitted that ld. CIT (A) whil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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