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TMI Blog2021 (5) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... of the considered view, in the interest of justice, one more opportunity should be given to the assessee so that they can represent their case on merits by filing correct submissions before the Ld. CIT(Appeals). In view thereof, we set aside the order of the Ld. CIT(Appeals) and remand the matter back to his file for fresh adjudication as per law complying with the principles of natural justice. Appeal of the assessee is allowed for statistical purposes. - ITA No. 381/PUN/2018 - - - Dated:- 20-5-2021 - Inturi Rama Rao, Member (A) And Partha Sarathi Chaudhury, Member (J) For the Appellant : Kishore Phadke For the Respondents : Kalika Singh ORDER Partha Sarathi Chaudhury, Member (J) This appeal preferred by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of income on 29.09.2011 declaring its total income at Rs. Nil. Subsequently, this return of income was revised on 18.09.2012 declaring its net loss at Rs. (-)6,72,96,600/-. The Assessing Officer in the assessment order passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') made addition of ₹ 8,00,60,988/- u/s. 40(a)(ia) of the Act being the payment made u/s. 194C of the Act without deducting tax on it. Resultantly, the Assessing Officer assessed gross total income of the assessee at ₹ 1,17,22,658/- as against its returned net loss of Rs. (-)6,72,96,600/-. 4. The Ld. Counsel for the assessee submitted that in this case one order was passed u/s. 263 of the Act by the Ld. Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity, the Ld. CIT(Appeals) has dismissed the appeal of the assessee, though knowing that submissions were misplaced therein. 5. Per contra, the Ld. DR placed strong reliance on the orders of the Subordinate Authorities. 6. We have perused the case record and analyzed the facts and circumstances in this case. After hearing the parties herein, we find that it is correct, the submissions made before the Ld. CIT(Appeals) by the assessee were not relevant to the assessment order passed u/s. 143(3) of the Act. That nonetheless, the Ld. CIT(Appeals) should have given one more opportunity to the assessee to file the correct submissions. Therefore, we are of the considered view, in the interest of justice, one more opportunity should be giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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