2014 (4) TMI 783

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....Rao, AM: This appeal filed by the assessee on 09/01/2013 is against the order of the CIT(A)-34, Mumbai, dated 17/10/2012 for the assessment year 2006-07. In this appeal, assessee raised the following grounds which read as under:- I. NOT GIVING PROPER OPPORTUNJTY 1.1 The learned Commissioner of Income - tax (Appeals) - 34, Mumbai ["the Id. CIT (A)"] erred in passing the order under sect....

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....rovided to the Appellant at the assessment stage; and b. In any case, that the Appellant was prevented by the reasons beyond its control to represent its case properly and fully before the A.O. 2.3 It is submitted that in the facts and the circumstances of the case and in law, no such action on the part of the Id. CIT (A) was called for. WITHOUT FURTHER PREJUDICETO TUE ABOVE: 3.1 The Id. ....

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....as called for. 4.1 The Id CIT(A) erred in confirming the disallowance to the extent of 10% (ten percent) made by the A.O. on adhoc basis amounting to Rs. 46,057/- out of~ (a) Labour charges; (b) Telephone expenses; and (c) Conveyance and traveling expenses 4.2 It is submitted that in the facts and circumstance of the case, and in law, no such disallowances were called for. 5.1 Th....

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....loans and other assets without examining the assessee's books of accounts. It is mentioned that the assessee is a professional as interior designer. Aggrieved by the said best judgment assessment, the assessee filed an appeal before the CIT(A). In the first appellate proceedings, also there was some problem in matters of making appearance by the assessee before the CIT (A). However, eventually, th....