2015 (2) TMI 1298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....M. Khaja Myeenuddeen, C.A. Respondent by : Shri. A.V. Sreekanth, IRS, JCIT. ORDER B.R. Baskaran,   The appeal filed by the assessee is directed against the order dated 31.01.2014 passed by the learned Commissioner of Income Tax(A)(C)-II, Chennai and its relates to the assessment year 2009- 2010. 2. The learned counsel appearing for the assessee submitted that the assessee coul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty by the learned Commissioner of Income Tax (Appeals) and accordingly objected to the plea put forth by leaned Authorised Representative. 4. We have heard rival contentions and perused the records. Admittedly, the learned Commissioner of Income Tax (Appeals) has passed impugned order on the basis of material available on record, without hearing the assessee. We noticed that the learned Commiss....