2012 (10) TMI 535

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.... PER A.D. JAIN, JUDICIAL MEMBER This is an appeal filed by the assessee for Assessment Year 2006-07 against the order dated 30.09.2010 passed by the CIT (A)- XXII, New Delhi. The following grounds have been taken:- "1. That no reasonable and proper opportunity of hearing has been allowed by the ld. A.O. before passing the Asstt. Order u/s 143 (3)/144 of the IT Act. 2. That no reasonable....

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..... That under the facts and circumstances, addition of Rs. 35,721/- (22356 + 13365) made for expenses shown as payable in the balance sheet, is absolutely illegal and un-justified in law as well as on merits." 2. The Assessing Officer as well as the Ld. CIT (A), it is seen, have decided the matter ex parte qua the assessee. In this regard, the Assessing Officer has observed as follows:- "Retu....

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....sued notice u/s 250 on 10.02.2010 fixing the case for hearing on 10.03.2010 at the address provided by the appellant on Form No.35 while filing the appeal before me. The notice was received back in this office with the remarks 'addressee left.' The appellant was again issued in the interest of natural justice notice u/s 250 on 09.04.2010 for appearing and submitting evidences in defense of appella....

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....ed the proceedings before the Assessing Officer on 16.12.2008; that on inquiry from the CA by the assessee, the CA stated that he had to go out of station suddenly on 16.12.2008, which was the reason why the case remained unattended and the CA could also not inform the assessee about the same; that before the Ld. CIT (A), the assessee's new counsel inspected the appeal record in the office of the ....