2017 (3) TMI 1474

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessee is directed against order of Ld. CIT passed u/s.263 of the Income Tax Act, dated 14.02.2014 and pertains to assessment year 2009-10. 2. The grounds of appeal read as under: i) On the facts, in the circumstances of the case and in law the learned CIT has erred in passing a revision order u/s 263 of I.T. Act without giving the appellant any opportunity of being heard and withou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder has been passed oil basis of flimsy and whimsical grounds. iv) The appellant craves leave to add, amend, alter, delete, change or modify all or any of the above grounds of appeal. which are independent & without prejudice to each other. 3. In this case the learned Commissioner of income tax observed certain matters for which notice was issued with assessee. One of the issue relate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der; "As no explanation has been received to the issues referred in show cause notice, there is no other option but to assume that assessee has nothing to say in this regard. I am considered opinion that the assessment order, in the light of the facts/deficiencies pointed out in para (i to x) above and in the context of the ratio of decisions cited above, is "erroneous" and "prejudicial" ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and perusing the records. 5. We find that at the outset assessee has raised the ground that Ld. CIT has passed the order without giving the assessee proper opportunity of being heard. In this regard we find that the learned Commissioner of income tax in his order has duly noted that on several occasion notices were issued but nobody attended. Before us also despite several notices nobody has at....