TMI Blog2022 (12) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... n (6) of Section 250 - it is also a well settled principle of natural justice that sufficient opportunity of hearing should be offered to the parties and no parties should be condemned unheard. We set aside the impugned order of CIT(A) and restore the issue to the file of CIT(A) for re-adjudication of the issue after granting sufficient opportunity of hearing to the assessee and considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee was selected for scrutiny and thereafter assessment was framed u/s 143(3) vide order dated 29.12.2011 and the total income was determined at Rs. 95,06,940/- inter alia by making addition of Rs. 91,82,261/- of unconfirmed sundry creditors. 3. Aggrieved by the order of AO, assessee carried the matter before the CIT(A) who vide order dated 29.12.2017 in Appeal No. 125/14-15 dismissed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 822/Del/2016) and therefore, the penalty does not survive. 5. Before us, Learned DR on the other hand submitted that CIT(A) has not disposed of the appeals of the assessee on merits and since the factual submission now made by Ld. AR has not been examined, the matter be restored to lower authorities. 6. We have heard the rival submissions and perused the material available on record. Bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be condemned unheard. In view of these facts, we set aside the impugned order of CIT(A) dated 29.12.2017 and restore the issue to the file of CIT(A) for re-adjudication of the issue after granting sufficient opportunity of hearing to the assessee and considering the submissions of the assessee. Assessee is also directed to furnish the details called for by the lower authorities. In view of our de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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