2018 (8) TMI 1134

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....Jain, Sr. DR ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal has been filed by the by the Assessee before us against the order dated 12.09.2016 passed by the Commissioner of Income Tax(Appeals)-1, Vadodara [Ld.CIT(A) in short] for Assessment Year (AY) 2012-13. 2. The assessee has raised the following grounds of appeal : 1. The learned CIT(A) has erred in dismissing the ap....

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.... is also further submitted and contended that the Learned CIT(A) ought to have also considered the decision of Delhi High Court in the case of CIT V/s. Anand Prakash reported in 316 ITR 141 (Delhi) and ought to have allowed the appeal of the appellant. 3. It is noticed that when the matter came up for hearing, none appeared on behalf of the assessee-appellant despite notice having been sent by ....