2020 (1) TMI 448

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....ER This is assessee's appeal for A.Y. 2014-15 against the order of the Ld.CIT(A)-6, Hyderabad dated 27.12.2017. 2. Brief facts of the case are that the assessee an individual, engaged in the business of trading in vegetables, filed his return of income for AY 2014-15 on 13.3.2015 declaring total income of Rs. 3,15,940/-. During the assessment proceedings u/s 143(3) of the I.T. Act, 1961 (the....

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....same to tax. 2.1. Aggrieved, the assessee preferred an appeal before the CIT(A), stating that he was not given proper opportunity before the AO. The CIT(A) however, rejected the contentions of assessee and proceeded to consider the appeal on merits. Before the CIT(A), the assessee has stated that he is into trading business i.e. purchase and sale of vegetables and also sells the vegetables on b....

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....this order of CIT(A), the assessee is in second appeal before the Tribunal by raising the following grounds of appeal. "1. The order of Ld.CIT(A) is erroneous to the extent it is prejudicial to the appellant. 2. The Ld.CIT(A) erred in confirming the action of AO in completing the assessment ex-parte without providing proper opportunity to the appellant. 3. The Ld.CIT(A) ....

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....sser and cannot be adopted at a uniform rate of 7.43%. 3.1. The Ld.DR, however, supported the order of CIT(A) and drew our attention to assessee's Note which is reproduced at para 8.6 of CIT(A)'s order. She submitted that the assessee having failed to bifurcate the turnover between the sales of vegetables on behalf of the agriculturists and on behalf of other dealers, the AO as well as the CIT(....