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TMI Blog2021 (5) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... PER SUCHITRA KAMBLE, JM : This appeal is filed by the assessee against order dated 17/02/2016 passed by CIT (Appeals)-I, Gurgaon, for assessment year 2009-10. 2. The grounds of appeal are as under:- 1. " That on the facts and circumstances of the case and law on the point, the Penalty Order dated 26.06.2012 for the A.Y. 2009-10 passed by the Ld. Assessing Officer raising a demand of Rs. 1,48,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch ex-parte assessment order u/s 144 of the Income Tax Act, 1961. 4. The appellant craves leave to add to, alter, modify, substantiate, delete and /or to rescind all or any of the grounds of appeal on or before the final hearing, if necessity so arises. " 3. The assessee filed his return of income on 06.907.2209 declaring income of Rs. 8,93,320/-. The assessment was finalized u/s 144 vide ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty order, the assessee filed appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 5. The Ld. AR submitted that the quantum appeal being ITA No. 1035/Del/2019 of the assessee was heard on 06.01.2020 by the Tribunal and the matter was remitted back to the file of the Assessing Officer for the additions upon which penalty was initiated. Therefore, the Ld. AR submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Ld. Counsel for the assessee that ground no. 4 to 7 raised in this appeal require thorough investigation and examination at the level of the Assessing Officer. Hence, in the interest of justice, I set aside the ground no. 4 to 7 to the file of the Assessing Officer for thorough investigation/examination and then decide the same afresh, in accordance with law, after giving adequate opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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