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TMI Blog2020 (12) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... ice in writing for enhancement of income to the assessee. DR also confirmed that no written notice was given to the assessee. Taking the same into consideration, we deem it fit and proper to remit the issue to the file of CIT(A) for reconsideration of the issue in accordance with law and if the CIT(A) feels that the assessment has to be enhanced, then, he shall issue a notice to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment proceedings u/s. 143(3) of the of the Income Tax Act [Act], the Assessing Officer (AO) noticed that there is a difference between the total receipts offered to tax by the assessee and the receipts reflected in Form-26AS. The AO after hearing the assessee, considered the turnover as per Form-26AS as the gross receipts of the assessee and estimated the Net Profit @8% of such turnover an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x (Appeals) ought to have considered the fact that the total sales and the other operating revenues amounted to ₹ 33,87,552/- 5) The learned Commissioner of Income Tax (Appeals) ought to have considered the reconciliation made between the figures obtained in Form 26AS and the turn over admitted in the profit and loss account and ought to have held that no addition can be made. 6) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) erred in not considering the Ground Nos. 2, 3 and 4 of the Grounds of Appeal agitated before him. 10) Any other ground or grounds that may be urged at the time of hearing. 4. The case is taken up for hearing on 12-10-2020 through video conferencing and both the parties were heard. 5. On going through the order of the CIT(A), we find that at para 6.29 of his order, the CIT(A) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall issue a notice to the assessee and after considering the assessee's objections, if any, filed by the assessee in writing, thereafter only, the CIT(A) shall adjudicate the appeal. Needless to mention that assessee shall be given a fair opportunity of hearing. 8. In the result, the appeal of assessee is treated as allowed for statistical purposes. Order pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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