2015 (8) TMI 1474

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.... ORDER These appeals filed by the different Assessees are directed against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-XXIV, Delhi both dated 16.7.2014 pertaining to assessment year 2005-06. Since the issue involved in both the are common and identical, hence, I am disposing of these appeals by this common order for the sake of convenience. 2. The grounds of appeal i....

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....er 40 days. There was no harm in given an opportunity to the assessee. The courts also do not appreciate writing of orders on the date of hearing itself. It clearly shows that order has been made with the biased mind. The additions confirmed without given sufficient opportunity of being heard are totally wrong and bad in law and needs to be quashed. 2. That the order of the Learned CIT Ap....

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....ssessee. Addition has been made without bringing any evidence on record. The CIT(A) passed an exparte order on the date of hearing itself without given sufficient opportunity of being heard. The order was dispatched after 40 days. There was no harm in given an opportunity to the assessee. The courts also do not appreciate writing of orders on the date of hearing itself. It clearly shows that the o....

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....l of the assesee submitted that the AO treated the amount of Rs. 2,50,000/- received from Niraj Jain / Pooja Expo Inc. as unaccounted income of the assesee. Addition has been made without bringing any evidence on record. He further submitted that the Ld. CIT(A) passed exparte order on the date of hearing itself without given sufficient opportunity of being heard. He stated that the order was dispa....