TaxTMI 
TaxTMI 
2016 (2) TMI 1231
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....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 facts in confirming the action of the AO in makin....
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.... 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 not reversing the action of the AO in charging interest u/s. 234A, 234B,....
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....ted 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 reversing the action of the AO in making the impugned addition / disallowance and fra....
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....s 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 in the interest of natural justice, is very essential. Therefore, in the interest of na....