9911796707
TMI Blog2016 (5) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... ROTRA, A.M: These are assessee's appeals assailing separate orders of ld. CIT(A) relating to AY 2006-07, 2007-08 and 2008-09. Identical grounds are involved for adjudication in all these appeals, therefore, the same were heard together and are being disposed of by a composite order for the sake of convenience. ITA no. 1235/Del/2016 (AY 2006-07): 2. Brief facts of the case are that consequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice was served to the assessee before making such a huge addition. Ld. CIT(A) had called for a remand report, which has been reproduced at page 3 of his order in which primarily the AO justified his action u/s 144 and, therefore, relying on the same, ld. CIT(A) rejected the assessee's claim. 4. Ld. counsel referred to page 15 of the PB and pointed out that in the written submissions it was, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of ld. CIT(A), in order to impart substantial justice to assessee, we restore the matter to the file of AO to pass the assessment order de novo, after providing reasonable opportunity of being heard. We order accordingly. 6. Facts of the case being identical, for AY 2007-08 and 2008-09 also we restore the matter to the file of AO for de novo assessment as in AY 2006-07. 7. In the result, all t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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