2014 (7) TMI 1181

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....KUMAR YADAV: This appeal is preferred 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 no....

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....he case and not a 'Best Judgment'. 4. That the Learned CIT(A) grossly erred in confirming 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. ....

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....44AB of the I.T. Act 1961 which tantamount to miscarriage of justice and against the principles of equity, natural justice and good conscience. 6. That the learned CIT(A) erred 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 alm....

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....the same. The ld. counsel for the assessee has further contended that in the interest of justice, the matter may be restored to the ld. CIT(A) for re-adjudication of the appeal on merit after affording 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 ....