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TMI Blog2020 (1) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... JCIT ORDER DUVVURU RL REDDY, J. The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 7, Chennai dated 27.06.2019 relevant to the assessment year 2011-12. Besides challenging the issues on merits, the assessee has challenged exparte orders of authorities below. 2. Brief facts of the case are that the assessee has not filed the return of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the bogus companies managed & controlled by Sh. Pradeep Kumar Jindal to provide accommodation entries to business entities by accepting cash from them. By recording the reasons for reopening for the assessment year 2011-12, the Assessing Officer issued notice under section 148 of the Act on 31.03.2018. Since there was no response from the assessee, the Assessing Officer completed the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the ld. CIT(A) has also not given sufficient opportunities of being heard to the assessee besides not adjudicating the issue on merits. 4. On the other hand, the ld. DR strongly supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. On perusal of the assessment order, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the file of the Assessing Officer to decide the matter afresh by affording reasonable opportunities of being heard to the assessee. 6. Once the appeal filed by the assessee has been remitted back to the file of the Assessing Officer for fresh adjudication, the stay petition filed in lieu thereof has no locus standi and thus, the stay petition filed by the assessee stands dismissed. 7. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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