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TMI Blog2021 (9) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of learned CIT(A)-34 dated 17.09.2018 and pertains to Assessment Year 2014-15. 2. The grounds of appeal read as under : GROUND NO.1: The Commissioner of Income Tax (Appeals}-34, Mumbai [hereinafter referred to as the CIT (A)] erred in not adjudicating ground no.2 of the appeal relating to addition made on account of deemed rental income of Rs. 3,36,000/-( Rs. 4,80,000 - 30% standard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the ground no.3 of the appeal relating to charging of interest of Rs. 1,22,146/- under section 234A of the Act in computing the tax demand. The Appellant denies his liability to the charge of interest and submits that since the Return of Income for the above assessment year has been filed within the due date, the ACIT ought not to have charged interest under section 234A of the Act. The Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be directed to allow balance credit of Rs. 11,23,599/-. The Appellant has made an application for rectification under section 154 to the ACIT and if the same is rectified before the hearing of the appeal, the Appellant craves leave to withdraw the said ground of appeal. 3. Brief facts of the case are that in this case Ld.CIT(A) has passed a combined order for AY 2013-14 and 2014-15. However in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicate issues raised for AY 2014-15. Hence, in the interest of justice, we remit the issue to the file of Ld.CIT(A) to pass a speaking order on the issues related to this appeal, which were raised before him but have not been adjudicated by him. Needless to add, assessee should be granted adequate opportunity of being heard. 5. We make it clear that we have not adjudicated upon the merits of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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