MUKUL KR.SHRAWAT, N.S.SAINI
PNR Society For Relief & Rehabilitation of Disabled Trust – Appellant
Versus
Deputy Director of Income-tax (Exemption) – Respondent
N.S. Saini, Accountant Member - This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-XXI, Ahmedabad dated July 15, 2010.
2. Ground No. 1 of the appeal reads as under :
"1.0 The learned Commissioner of Income-tax (Appeals) has grossly erred in law and on facts in passing a non-speaking order without any reasoning and miserably failed to deal with any of the arguments put forth by the appellant. This action of the learned Commissioner of Income-tax (Appeals) is in gross abuse of his powers and in blatant violation of principles of natural justice. The appellant, being a trust, has to approach this hon'ble Tribunal as the learned Commissioner of Income-tax (Appeals) failed in his duties. The appellant prays that exemplary cost be awarded to it for having to file this appeal."
3. At the time of hearing, the authorised representative of the assessee submitted that he is not pressing this ground of appeal. Hence, the same is dismissed as not pressed.
4. Ground Nos. 2, 3 and 4 read as under :
"2.0 The learned Commissioner of Income-tax (Appeals) has erred in law and on facts of the case by confirming the action of the learned Assessing Offi
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