TaxTMI 
TaxTMI 
2014 (7) TMI 1181
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....ed by the assessee against the order of the ld. CIT(A) on various grounds, which are as under:- 1. That the Learned CIT(A) erred in passing the appellate order ex-parte upholding the assessment order and confirming entire additions/ disallowances made by the A.O. 2. That the Learned CIT(A) erred in not appreciating that no valid service of notice of appellate hearing was effected on flimsy gro....
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.... the additions/ disallowances as under: (i). Addition in G.P. ......... Rs. 930587/- (ii). Disallowance out of telephone expenses ......... Rs. 57988/- (iii). Disallowance out of traveling expenses ......... Rs. 392660/- (iv). Depreciation a/c ......... Rs. 167608/- (v). Legal & Professional Charges ..........Rs.217000/- (vi). Disallowance out of Printing Expenses ..........Rs.256000/-....
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....ed in overlooking the complete copies of account and documentary evidences submitted before the A.O. and even failed to adjudicate each and every grounds of appeal filed before the appellate authority running into almost 12 grounds and thus even on this score it is a clear cut case of denial of justice and fair play and can hardly be called a 'Best Judgment' on merit. 7. That the Learned....
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....ng opportunity of being heard to the assessee. 3. The ld. D.R. has placed reliance upon the order of the ld. CIT(A). 4. Having carefully examined the order of the ld. CIT(A), we find that in the order of the ld. CIT(A) he has recorded about issuance of notice, but there is no evidence with regard to valid service of notice of hearing upon the assessee. The ld. CIT(A) has heard the appeal ex-part....