2016 (9) TMI 1626

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inst the order dated 31.3.2010 passed by the Ld. CIT(A)-XVII, New Delhi relating to Assessment Year 2006-07 on the following grounds:- 1. Whether the Ld.CIT(A) was justified by upholding the Ld. AO's order dt. 22.12.08, served on 31.12.08 , as valid u/s 143(3) instead of section 144 cause there was no appearance on the last date i.e on 19.12.08 and moreover while passing the order the submis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng further by suo-motu exercising the jurisdiction of the Ld.AO for further and more details based upon the additional evidence filed. That the appellant craves leave to amend, alter or to raise any other ground at the time of hearing. 2. Facts narrated by the revenue authorities are not disputed by the Ld. AR of the assessee, hence, the same are not repeated here for the sake of brevity. 3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed back to the file of the AO for deciding the same afresh, under the law, after giving adequate opportunity of being heard to the assessee. 4. In this case, Notice of hearing to the parties was sent, in spite of the same, none appeared on behalf of the Department to prosecute the matter in dispute, nor filed any application for adjournment by the Department. Keeping in view the facts and circums....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of Suren Electronic & Electrical (P) Ltd. Etc.... Confirmation and Acknowledgement from seller of shares with their ITR etc. Provided by it of Amardeep Const. (P) Ltd. Etc..... Balance sheet from seller of shares provided by Yansan Plastic (P) Ltd. Etc.; Confirmation and Acknowledgement from seller of shares with their ITR etc. provided by it of Sunstar Securities (P) Ltd. Etc. and Confirmation....