TMI Blog2021 (3) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... t dispose off the legal issue agitated by the assessee against the completion of the assessment under section 144 of the Act. The directions given by the ITAT Chandigarh Bench B Chandigarh [ 2014 (10) TMI 1032 - ITAT CHANDIGARH] were not followed properly, we, therefore deem it appropriate to set aside this case back to the file of the Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. CIT(A) is also directed to pass the speaking order. We also direct the assessee to cooperate and not to seek undue unwarranted adjournments. - Appeal of assessee allowed for statistical purposes. - ITA NO. 848/Chd/2019 - - - Dated:- 1-3-2021 - SHRI. N. K. SAINI , V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be verified whereas as per the assessee the said deposits are duly explainable and are from the known sources and are part of regular books of accounts, therefore the action of the Ld. CIT(A) needs to be set aside. 4. That the Ld. CIT(A) has erred in confirming the action of the Ld. A.O. in rejecting the claim under section 80C made by the assessee on the general ground that complete set of bills and vouchers have not been produced and the transactions cannot be verified whereas as per the assessee the said claim is duly admissible being backed by the receipts and other evidences issued by the competent persons, therefore the action of the Ld. CIT(A) needs to be set aside. 5. That the Ld. CIT(A) has erred in confirming the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee filed an appeal before the ITAT in ITA No. 1117/Chd/2013 wherein vide order dt. 30/10/2014 the ITAT Chandigarh Bench has restored the matter back to the file of the Ld. CIT(A) by directing as under: After considering the rival submissions we find that three adjournments were sought by the Ld. Counsel for the assessee from the office of the Ld. CIT(A) which were granted. On the last date none appeared. In these circumstances, no doubt the Ld. CIT(A) had the right to adjudicate the case after considering the material on record and record his findings. Instead of doing so the Ld. CU(A) has dismissed the appeal in limine. Therefore, in the interest of justice we set aside his order and restore the matter back to his file with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under; 4.3 Thereafter the undersigned posted the case on 20th February 2019 and asked the appellant to appear with all the books of accounts bills and vouchers and other details which the Ld AO has claimed in the remand report are test checked. While the appellant appeared with all the books; he submitted that due to the passage of time as the matters pertained to F.Y. 2007-08, the entire vouchers could not be produced. The undersigned examined the vouchers produced and test checked these. The vouchers were clearly not complete. The Ld. AR was asked vide not sheet noting as to why, without prejudice to the acceptance of additional evidence, the books of accounts so produced should not be rejected u/s 145(3) of the Act. The Ld AR had no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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