2015 (6) TMI 705

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.... PER G.C. GUPTA, VICE-PRESIDENT:   These cross appeals of the assessee and the Revenue for A.Y.2007-08 are directed against the order of the CIT(A). These are being disposed of with consolidated order. ITA No.190/Ahd/2011 (Assessee's Appeal) 2. The ground no.1 of the appeal of the assessee is as under: "1. Rejecting the books of account, which was rightly not done by the AO while passin....

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....urt in CIT Vs. Nitin S. Garg, 22 taxmann.com 59 (Guj) and also in Tax appeal No.588 of 2013 in the case of CIT Vs. Bhogilal Ramjibhai Atara order dated 4.2.2014. The learned DR has relied on the orders of the AO and the CIT(A). 6. We have considered rival submissions and perused the orders of the AO and the CIT(A). It is an admitted fact that the assessee has not written off the credit balance of....

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.... amount was brought from another partnership firm, in which the assessee was one of the partners. In reply to a specific question, he could not provide any evidence to prove its case. The learned DR has relied on the orders of the AO and the CIT(A). 9. We have considered rival submissions. In these facts, and in the absence of any evidence brought on record on behalf of the assessee, we confirm t....

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....ions. In the facts of the case, we are of the view that the issue in these grounds of the appeals should be decided by the CIT(A) on its merits, and accordingly, we restore the issues in these grounds of the appeal to the file of the CIT(A) with direction to decide the same afresh in accordance with law after providing reasonable opportunity of hearing to the assessee. ITA No.362/Ahd/2011 (Revenu....