2015 (7) TMI 1056

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RDER PER A. K. GARODIA, A.M. This is assessee's appeal directed against the order of Learned CIT (A) - II, Kanpur Dated 30.09.2014 for A. Y. 2010 - 11. 2. The assessee has raised as many as 7 grounds but the grievances of the assessee are only two. First grievance is about confirming of the addition of Rs. 11,844/- on account of Bank Interest and Charges, Rs. 134,703/- on account of Inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeal before CIT (A) but later on after loss of books, it was submitted by the assessee before CIT (A) as noted by him in Para 3 of his order that the appeal is not pressed but he did not allow withdrawal of appeal and made enhancement. He submitted that in view of this fact that the books of the assessee were lost in course of appellate proceedings, the assessee is not in a position to bring any....