2022 (8) TMI 731

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....uragi, Sr. DR ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee against the order dated 07/12/2018 passed by the CIT(A)-14, New Delhi for Assessment Year 2013-14. 2. The grounds of appeal are as under:- "1 That, the order passed by Ld. CIT(A)-14 confirming the disallowances made by the Ld. A.O. in the order u/s 143(3) is illegal, invalid and must be quashed. ....

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.... allowing the loss claimed by the appellant in its return of income. 6. That, without prejudice, the Ld. CIT(A) has grossly erred in upholding the erroneous disallowance made by the A.O. which has resulted in an addition of Rs. 78,62,032 in the hands of the appellant. 7. That, without prejudice, the Ld. CIT(A) has grossly erred in not providing sufficient opportunity of being hea....

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.... the Ld. DR, verified the materials on record and gave our thoughtful consideration. 5. The assessee has challenged the impugned order of CIT(A) on several grounds and the Ground No. 7 is regarding not providing sufficient opportunity of being heard. On perusal of order of the CIT(A), it is found that the Ld.CIT(A) has dismissed the appeal on delay in latches and not decided the appeal on merit....