TMI Blog2017 (1) TMI 1775X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity to demonstrate its case. From the assessment order it is clear that the assessment proceedings commenced on 5.2.2014 and thereafter a show cause notice was given on 11.2.2014. The assessee appeared on 14.2.2014 and 21.2.2014 and furnished certain details. Yet another show cause notice was given on 25.2.2014 which was replied to by the assessee on 4.3.2014. The assessment order was passed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Sh. Amrit Lal, Sr. D.R. ORDER This is an appeal filed by the assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-20, New Delhi dt. 06.08.2015 pertaining to the assessment year (A.Y.) 2011-12 on the following grounds. 2. Facts of the case:- The assessee is an individual who is engaged in the business of trading in board, ply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re me on the following grounds. 1. That the AO s assessment order as well as appellate order of CIT(A) were unjustified, unlawful and against the natural law of justice. 2. In the circumstances and facts of the case the learned C.I.T. (Appeal) was not justified in sustaining the addition of ₹ 25,04,820/- while such additions were only arbitrary, imaginary and were contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant nor 3 parties to whom the notices u/s 133(6) were issued were in default anywhere. The notices were fully complied with, thus, an estimation of income by treating it as non-compliance or defective was not justified. 7. That the appellant craves his right to amend, delete or add any grounds of appeal at or before the time of hearing. 5 . After hearing rival contentions I am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.5.2013 demonstrates that the assessee has made his submissions in response to the queries from the Revenue. These have not been considered by the authorities below. Under these circumstances, I am of the considered opinion that the assessment should be set aside to the file of the A.O. for fresh adjudication in accordance with law. Hence on the principles of natural justice I set aside the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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