TaxTMI 
TaxTMI 
2024 (3) TMI 1525
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....stances and legal position of the case, Worthy CIT(A), in Appeal No. 10466/CIT(A)-3/GGN/2012-13, has erred in passing order dtd. 19.02.24 in contravention of provisions of S. 250 of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 2. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO of passing asst. order by illegally assuming/acquiring jurisdiction u/s 153A and more-so when no incriminating material qua this year was found in search u/s 132 on assessee. 3. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO in initiating proceedings u/s 153A even when the jurisdictional cond....
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....portunity of being heard; 6.5 In respect of construction expense of a builder, the addition could not have been made u/s 69B on the basis of report of DVO. 7. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the addition of Rs. 1,08,00,000/- made u/s 69A by the Ld. AO on account of alleged unaccounted cash receipts even when: 7.1 No such cash was received by the assessee during the year; 7.2 The basis statement of Mr. Amit Goyal (accountant) stood subsequently retracted; 7.3 Mr. Amit Goyal was never produced for cross-examination despite specific written demand made by the appellant; 7.4 The alleged material in the form of print outs of c....
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....since the same have been passed without affording reasonable opportunity of being heard. 11. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same. 3. The matter was listed for hearing the application filed by the assessee seeking early hearing in the matter. After considering the submissions of both the parties, the early hearing was granted. 4. During the course of hearing, the Ld. AR submitted that the present appeal has been filed by the appellant against the ex-parte order passed by the Ld. CIT(A), Gurgaon dt. 19/02/202 in extreme haste and without affording reasonable opportunity of being heard to the assessee. 4.1 It was submitted that ....
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....rores each are still pending before the Ld. CIT(A). We were appearing for all these appeals but to our surprise the 3 appeals have been dismissed ex-parte. 4.4 It was submitted that the reason for the assessee seeking adjournment before the Ld. CIT(A) was that the major portion of addition involved is on the basis of report of DVO. The report of DVO is totally flawed since it contains absolutely incorrect facts and figures and most of them are not at all reconciling with our data. It seems that data of some other party has been taken in our reports. For this, during the appellate proceedings u/s 250, we had moved application before the AO as well as before the DVO to provide the back material on the basis of which these reports have been....
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....ed that they will not seek unnecessary adjournment(s) and will fully co-operate in the early disposal of the appeal. 5. Per contra, the Ld. CIT DR submitted that during the appellate proceedings, inspite of giving various opportunities to the assessee to substantiate the grounds of appeal, repeated adjournment were sought and thereafter left with no option, the Ld. CIT(A) going ahead proceeded to dispose of the grounds of appeal basis material available on the record. 5.1 At the same time, he did not raise any serious objection where the matter is set aside to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. It was submitted that the assessee be directed to attend to the appe....