2021 (4) TMI 106

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.... been filed by the assessee against the order dated 08.11.2019 of CIT(A)-3 Ludhiana pertaining to 2018-19 assessment year on the following grounds: 1. That order passed u/s. 250(6) of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)-3, Ludhiana is against law and facts on the file in as much as she was not justified to arbitrarily uphold the action of the Ld. Deput....

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....proper and sufficient opportunity/time was not provided or because it was not solicited or its need was not provided or because it was not solicited or its need was not provided or because its need was appreciated. 2. At the time of hearing Ms. Vidisha Vinay appearing on behalf of the assessee submitted that relief on the grounds raised was maintainable in law. 3. Considering the fact that t....

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....) by the CPC, additions by way of disallowance of Rs. 3,95,665/- on account of late payment of ESI and EPF and Labour Welfare Expenses of Rs. 11,575/- were made. 7. The assessee filed an appeal before the First Appellate Authority. Notices as noted in para 5 were sent through Registered Post, however, the assessee remained unrepresented. Considering which the First Appellate Authority passed th....

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....ised in the present appeal and the submissions advanced by the parties, it was deemed appropriate to set aside the impugned order back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. It is directed that fresh/supporting evidences etc. which the assessee may need to file shall be admitted....