M/S. Kalyan Singh, Mahoba vs Income Tax Officer-6(3), Banda on 9 July, 2021
4. At the outset the ld. A.R of the assessee has submitted that the assessee is a
government contractor and file its return of income on 1st February, 2003 declaring
total income of Rs.2,25,850/-. The assessing officer while framing the assessment u/s
143(3) on 17.01.2006 has made various adhoc disallowances on account of expenses.
He has further submitted that the CIT(A) not only confirmed the adhoc disallowances
made by the A.O but also enhanced the income of the assessee without any basis. The
enhancement is also an adhoc estimation by the CIT(A). Since the assessee was not
given appropriate opportunity before the enhancement of the assessment therefore,
the impugned order of the CIT(A) is not sustainable. He had pleaded that the matter
may be remanded to the record of the CIT(A) for granting a fresh opportunity of
hearing and then decide the appeal on merits. On the other hand the ld. D.R. has
submitted that the CIT(A) had recorded in the impugned order that the show cause
notice and summons were issued to the assessee but there is no compliance on the
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ITA No.252/Alld/2018 A.Y. 2003-04
M/s Kalyan Singh Vs. Income Tax Officer-6(3), Banda
part of the assessee and therefore the CIT(A) was left with no option but to pass
impugned order. He has relied upon the orders of the authorities below.