TMI Blog2014 (4) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2 of section 251 require that Commissioner (Appeals) shall not enhance the assessment or a penalty or reduce the amount of free fund unless the appellant has reasonable opportunity to show cause against such enhancement. In the present case, it is observed that the requirement of the said sub section is not fulfilled by the Ld.CIT(A) by not providing necessary opportunity to the assessee. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le expenses, respectively, which would justify the case of the assessee. We direct and order accordingly. Accordingly, Grounds No. 4 and 5 are partly allowed. - ITA No. 1148/Mum/2012 - - - Dated:- 16-4-2014 - SHRI R.C SHARMA, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER For the Assessee : Shri Sunil Hirawat For the Revenue : Shri M. L. Perumal ORDER PER DR. S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipur) and the assessee had taken its Prabha Devi flat at SOP while offering notional rent of ₹ 6,000/- in respect of Navi Mumbai flat and ₹ 16,000/- from Jaipur flat. According to the AO the notional rental value of the flat taken by the assessee was too low considering the value and the location of the property. Therefore, the AO by relying on the ratio in the case of Smt. Radha Devi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such enhancement. In the present case, it is observed that the requirement of the said sub section is not fulfilled by the Ld.CIT(A) by not providing necessary opportunity to the assessee. Therefore, in the interest of justice we are of the opinion that it is just and fair that the case may be re-adjudicated by the Ld.CIT(A) by providing a reasonable opportunity of being heard to the assessee. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
