SUDHIR KUMAR,NEW DELHI vs. ACIT, CIRCLE- 17, NEW DELHI

O R D E R PER R. K. PANDA, AM :

This appeal filed by the assessee is directed against the order dated 13th January, 2016 of the CIT(A)-, New Delhi relating to assessment year 2012-13. 2. Non-appeared on behalf of the assessee. Therefore, the appeal is being decided on the basis of material available on record and after hearing the ld. DR. 3. Grounds raised by the assessee are as under : “1. That on the facts and circumstances of the case the order of the learned Assessing Officer and confirmation of CIT(A) is bad in law.

2. On the fact and circumstances of the case the LD CIT(A) passed expart appeal order without service of final opportunity notice to appellant. Appellant received notice submit application of adjournment which was grant by LD CIT(A) appellant not received notice issued dated 05.01.2016 without grant proper opportunity to appellant decide the appeal as dismissed without consider the facts and submission made by appellant in the Ground of Appeal.

3. On the fact and circumstance of the case the LD CIT(A) was not justified dismissed in appeal Ground No. 1, 2, 3 & 4 without consider the facts evidence submission made by appellant correct prospective.

4. That the LD CIT(A) erred in dismissed of appeal against addition of Rs 367150/- without application of judicial mind against the principal of natural justice with appellant.