TMI Blog2021 (7) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ancement. Accordingly, in the facts and circumstances of the case and in the interest of justice the impugned order passed by the CIT(A) is set aside and the matter is remanded to the record of the CIT(A) for deciding the same afresh after giving one more opportunity of hearing to the assessee. - ITA No. 252/ALLD/2018 - - - Dated:- 9-7-2021 - SHRI VIJAY PAL RAO , JUDICIAL MEMBER Appellant by : Mr. Ashish Bansal, Adv. Respondent by : Mr. A.K. Singh Sr. DR. ORDER PER VIJAY PAL RAO ( JUDICIAL MEMBER ): This appeal by the assessee is directed against the order dated 31.03.2015 of CIT(A) for assessment year 2003-04. Since this appeal has been filed after a gap of about 3 years from the date of the impugned order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Act. Thus, the ld. A.R has submitted that the assessee has duly explained the delay and since appeal has been filed within the period of limitation after receiving the copy of the impugned order therefore, there is no delay on part of the assessee in filing the present appeal. 2. I have considered the rival submissions and carefully perused the relevant record. On direction of the bench ld. D.R has also produced the record of the CIT(A). On perusal of the CIT(A) record filed by the Ld. D.R it transpires that the show cause notice issued by the CIT(A) dated 16th March, 2015 for enhancement of assessment was also received back unserved with the postal remarks that the recipient was out of place and accordingly it was returned to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of opportunity of hearing and the time given, the enhancement made be deleted. (Show Cause Notice has been received back by the CIT(A)'s office undelivered). 3. Because no notice of enhancement being served on the assessee, nor the opportunity of being heard was allowed, the CIT(A) has erred on facts and in law in making the enhancement to the income, the enhancement so made be deleted and the appeal order be quashed. 4. Because the CIT{A) has erred on facts and in law in upholding the following disallowances made by the Assessing Officer: (i) ₹ 20,000/- out of repairs maintenance expenses (ii) ₹ 20,000/- out of salary expenses. (iii) ₹ 10,000/- out of vehicle running and maintenance expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass impugned order. He has relied upon the orders of the authorities below. 5. I have considered the rival submission as well as relevant material on record. The Assessing Officer while completing the assessment u/s 143(3) has made adhoc disallowances of various expenses to the tune of ₹ 20,000/-, ₹ 10,000/- and ₹ 50,000/- and thereby assessed the total income of ₹ 3,37,970/- as against the returned income of ₹ 2,25,852/-. On appeal, before the CIT(A)the assessee challenged the adhoc disallowance made by the A.O however, the CIT(A) not only confirmed the adhoc disallowance made by the A.O but also enhanced the assessment from₹ 3,37,972/- to ₹ 50 lac. It is evident from the record that the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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