2015 (1) TMI 149

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.... ORDER Per: Anil Chaturvedi: This appeal is preferred by the assessee against order of the learned Commissioner of Income-tax (Appeals)-IV, Rajkot dated 21.11.2013, passed u/s 143(3) r.w.s. 147 of the Income-tax Act for the assessment year 2004-05. 2. The facts as culled out from the material on record are as under: 3. The assessee is an individual, stated to be engaged in the business....

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....has raised various grounds. 4. At the outset, the ld. AR submitted that, though the assessee has raised various grounds, the only issue is with respect to addition of Rs. 50,93,103/-. 5. During the course of re-assessment proceedings, the Assessing Officer noticed that the assessee was following mercantile system of accounting and had accounted the transportation income of Rs. 6,03,11,729/-,....

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....ould not appear before the CIT(A). He, therefore, submitted that the assessee be granted one more opportunity to present his case and therefore, the matter may be remitted back to the file of the CIT(A) so that the assessee can make the necessary submission and the matter can be decided on merits. The ld. DR, on the other hand, objected to the submissions of the ld. AR and submitted that despite v....

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....ould be represented to present its case. Considering the submission of ld. AR, we are of the view that in the present case, in the interest of justice and fairness, the assessee is granted one more opportunity to present his case before the CIT(A). We, therefore, remit the issue to the file of CIT(A) for him to decide the issue de-novo on merits. We also direct the ld. AR to appear suo-moto before....