2014 (8) TMI 109

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....ese two appeals filed by two assessees, one in the individual capacity and other in the capacity of HUF, are directed against two separate orders of the ld. CIT(A)- 8, dated 7-1-2013 and that of ld. CIT(A) -25, Mumbai dtd. 31-1-2013. Since the issue involved in both these appeals is common, the same have been heard together and are being disposed of by this single consolidated order for the sake o....

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....aking addition. 5. The Appellant plead before Honourable ITAT to direct the Assessing Officer to: - (i) To direct AO to provide all the evidence relied upon by him for making addition of Rs. 4,09,275/- (Rs. 7,91,090/- in the case of Suresh Kumar Chokhani). (ii) Without prejudice to relief pleaded in earlier para restore the matter back to Commission of Income Tax (Appeals) for adjudicating afte....

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....uired to allow proper and sufficient opportunity of being heard to the assessee. The impugned order passed by the ld. CIT(A) thus is not in accordance with the relevant provisions of the Act as contained in section 250 of the Act. We therefore consider it fit and proper and in the interest of justice to set aside the order of the ld. CIT(A) and remit the matter back to him with a direction to disp....

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.... all the facts of the case, we are of the view that the assessee deserves one more opportunity of being heard in the interest of justice. We therefore set aside the impugned order passed by the ld. CIT(A) ex-parte and restore the matter to him with a direction to dispose of the appeal of the assessee on merit afresh in accordance with law after giving the assessee a proper and sufficient opportuni....