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TMI Blog2019 (12) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) has erred in passing ex-parte order without giving sufficient opportunity of being heard. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the assessing officer and not adjudicating grounds of appeal by passing the speaking order after giving the reasons for his decision. 3. On the facts and circumstances of the case as well as law on the subject, the assessing officer has made addition of Rs. 2,50,00,000/- on account of alleged disclosure of Income during survey proceedings. 4. It is therefore prayed that the additions made by Assessing Officer and confirmed by CIT(Appeals) may please be deleted." 3. At the outset, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in making addition of Rs. 2,50,00,000/- on account of alleged disclosure of unaccounted income during survey proceedings. 4) The assessee submits that the case is a meritorious one and requires consideration. If the delay is not condoned, it would cause irreparable loss to the applicant. 5) Therefore, in the facts and circumstances of the case, the applicant prays to this Honourable Income Tax Appellate Tribunal: (a) To condone the delay of 167 days in filing the Appeal No.108/SRT/2019 and to extend the time for filing the same inclusive and upto the date of filing the appeal; (b) To grant such other and further relief as deemed fit by Honourable Income Tax Appellate Tribunal." 4. Considering the reasons mentioned in the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amine, right to legal representation, disclosure of evidence to party, report of enquiry be shown to the other party and reasoned decision or speaking order is must. We find that in the instant case, though hearings were fixed on various dates but the assessee could not avail the proper hearing because of owing to the fact that an FIR was lodged against the assessee and he was taken into custody from 07.08.2018. The Hon'ble Gujarat High Court had granted bail to the assessee vide order dated 07.01.2019. And in this way the assessee was not aware regarding the passing the order of by the ld.CIT(A). Therefore, we are of the view that the assessee must be given one more opportunity of being heard and to represent his case. Therefore, in ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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