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TMI Blog2019 (4) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... AT has powers to admit the grounds otherwise than by filing the original return. In the present case, in our considered opinion, the revised computation submitted by the assessee does not deserve to be rejected solely on the ground of not filing it along with the original return. Accordingly, in the interest of justice, we remit this issue to the file of the A.O. - ITA No. 7290/Mum/2016 - - - Dated:- 4-2-2019 - Shri Shamim Yahya, AM And Shri Ram Lal Negi, JM For the Appellant : Shri R. R. Vozd And Shri Nikhil Tiwari For the Respondent : Shri D. G. Pansari ORDER PER SHAMIM YAHYA, A. M.: This appeal by the assessee is directed against the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity of being heard while relying on the office note maintained by the AO to which the appellant is not privy to. The Ld. CIT(A) further erred in not appreciating that the AO also did not give any opportunity to the appellant to be heard in respect of the said office note. Accordingly, the order of the CIT(A) is invalid and bad in law as it is in violation of the principle of natural justice. Interest under Section 234C of the Act 5. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in not directing the AO to compute interest under section 234C of the Act as per law. 3. Brief facts of the case are as under: The Assessing Officer processed e-fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above contentions of the assessee, the ld. CIT(A) noted that there was a office note by the A.O. regarding the revised computation of the book profit. However, the A.O. has rejected the same as the assessee had not claimed the same while filing the original return. Hence, the ld. CIT(A) rejected the contention of the assessee by holding as under: 6.2 I have carefully considered the rival submissions and examined the case record of the appellant. The unrebutable fact has emerged from record that, the assessment proceedings was completed by the Assessing Officer on 22/01/2015 after giving a reasonable opportunity of being heard to the appellant and passed the assessment order on 23/01/2015. The Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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