2013 (5) TMI 226

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....AM This is an appeal by the assessee against the order dated 06-12-2010 of ld. CIT(A), Ajmer for the assessment year 2004-05. Following grounds have been raised in this appeal. 1. The Ld. CIT (Appeals),Udaipur erred in law, facts & circumstances of the case in not considering the adjournment filed and in deciding the appeal ex-parte without considering the merits of the case and in confirmin....

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....g contribution in PF Expenses amounting of Rs. 38796/-. The same deserves to be deleted. 6. The Ld. CIT (Appeals),Udaipur erred in law, facts & circumstances of the case in confirming the addition made by Assessing Officer on account of disallowing Sales Commission Expenses amounting of Rs. 100000/-. The same deserves to be deleted. 7. The Ld. CIT (Appeals),Udaipur erred in law. facts & circ....

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....ef are that the assessee filed the return of income on 12-09-2005 declaring total income at Rs. 2,76,670/- which was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ' the Act' in short) on 16-01-2006. Later on, the case was selected for scrutiny. The Assessing Officer however, framed the assessment u/s 144 of the Act at an income of Rs. 20,51,120/- by making various ad....

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....easonable opportunity of being heard to the assessee. 2.4 The ld. DR did not object if the case be sent back to the Assessing Officer. However, he submitted that directions may be given to the assessee to cooperate and not to seek any adjournment before the Assessing Officer. 2.5 We have considered the submissions of both the parties and carefully gone through the materials available on reco....