2016 (2) TMI 1231

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....Anand, Adv Department by : S h. K.K. Jaiswal, DR ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order of the Ld.Commissioner of Income Tax (Appeals), Ghaziabad dated 27.8.2012 pertaining to assessment year 2009-10 on the following concise grounds:- "1. That having regard to the facts and circumstances of the case, Ld.CIT(A) has erred in law and on....

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....ce and framing the impugned assessmentorder which is contrary to law and facts, void ab initio, beyond jurisdiction, and without giving adequate opportunity of hearing, by recording incorrect facts and findings and the same is not sustainable on various legal and factual grounds. 4. That having regard to the facts and circumstances of the case, Ld.CIT(A) has erred in law and on facts in n....

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....and without considering the submissions /evidences of the assessee. He further stated that Ld. CIT(A) has also erred in law and on facts in confirming the action of AO in making adhoc / estimated disallowance of Rs. 4,00,000/- on account of expenses debited in profit and loss account that too without giving adequate opportunity of hearing. It was further stated that Ld. CIT(A) was erred in not rev....

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....s below and requested that the same may be upheld. 5. We have heard both the parties and perused the records. After going through the relevant documents available on record, we are of the view that assessee has throughout made the contention that AO has not granted adequate opportunity of being heard to the assessee and without considering the submissions / evidences of the assessee, which is i....