2019 (5) TMI 791

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ish Gupta, CIT(DR) ORDER PER DIVA SINGH These two appeals have been filed by the assessee assailing the correctness of the separate orders dated 29.6.2018 of the CIT(A)-3, Gurgaon pertaining to 2011-12 and 2012-13 assessment years on different grounds including ground No.1, which is being adjudicated upon in the present proceedings, which remains identical in both the years. For ready ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....No.1 raised in the present appeals. The Ld. AR referring to the orders, submitted that the assessee's appeals were dismissed by the CIT(A) for non-representation as on the dates mentioned in para 3.1 of his order, the assessee did not participate. The Ld. AR submitted that the address of the assessee is correct. However, the assessee may not have received notices for the specific date. A perusal o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... through the assessment order, submitted that despite opportunity, the assessee failed to place the evidences on record before the A.O. and the evidences would need to be verified by the A.O. However, it was his submissions that only accepting the Ld. AR's undertaking that the assessee shall not abuse the trust, the order may be remanded. 3. We have heard the submissions and perused the materia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the A.O., accordingly, in the light of the submissions of the parties before the Bench, accepting the oral undertaking given by the Ld. AR, the impugned orders are set aside and the issues are remanded back to the file of the A.O. with the direction to pass a speaking order in accordance with law. Needless to say that an effective and reasonable opportunity of being heard shall be granted to th....