2021 (1) TMI 459

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....HITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 01/04/2015 passed by CIT(A)-18, New Delhi for Assessment Year 2012-13. 2. The grounds of appeal are as under:- "1. That Ld. CIT(A) without appreciating the correct facts of the case and without giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in confi....

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....(3) of the Income Tax Act, 1961. 4. That Ld. CIT(A) without appreciating the correct facts of the case and without giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in confirming the disallowance of Rs. 2,27,930/- on account of 50% out of Deepawali expenses on estimation basis. 5. That Ld. CIT(A) without appreciating the corr....

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....the disallowance of Rs. 2924492/- on account of 20% of vehicle running and maintenance expenses on estimation basis. 8. That Ld. CIT(A) without appreciating the correct facts of the case and without giving proper opportunity of being heard is not justified in law and facts and circumstances of the case in confirming the disallowance of Rs. 19,59,215/- out of interest paid on borrowed fund....

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.... 6. The Ld. DR relied upon the assessment order and the order of the CIT(A). 7. We have heard Ld. DR and perused the material available on record. It is pertinent to note that the CIT(A) has not given any categorical finding on merit of the case and dismissed the appeal on the ground of non-prosecution of appeal. Before the CIT(A) none appeared on behalf of the assessee. From the perusal of the....