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TMI Blog2022 (7) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... addition was made in absence of these details. Further, the learned CIT(A) also dismissed assessee s appeal vide ex-parte impugned order. We deem it appropriate to remand this issue to the file of Assessing Officer for de novo adjudication after consideration of all details, as submitted by the assessee. Needless to mention that, no order shall be passed without affording opportunity of hearing to the assessee. As a result, grounds No. 1 to 3 raised in assessee s appeal are allowed for statistical purpose. Short grant of TDS credit - AO is directed to verify the details and grant the same in accordance with law. As a result, ground No. 4 raised in assessee s appeal is allowed for statistical purpose. X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal on merits. 3. In this appeal, the assessee has raised following grounds: "1. The learned CIT(A) has erred in not providing to your appellant a reasonable opportunity to make factual and legal representation and further a reasonable opportunity of being heard Your appellant respectfully submits that he should be provided reasonable opportunity to make factual and legal representation and further a reasonable opportunity of being heard. The learned CIT(A) has erred in confirming upward adjustment/addition to the extent of Rs. 12,20,035. Your appellant respectfully submits that, on facts and in law, the addition of Rs. 12,20,035 is unjustified and should therefore be deleted. The learned CIT(A) has erred in confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04/01/2020, issued under section 143(1) of the Act, while processing the return, accepted the return of income as per aforesaid, but in addition to it, an income under section 115BBE of the Act to the tune of Rs. 12,20,035, was added to the total income of the assessee. 5. The learned CIT(A), vide impugned order dated 08/09/2021, inter-alia, dismissed the appeal filed by the assessee and upheld the tax liability on income of Rs. 12,20,035 under section 115BBE of the Act, observing as under: "3.2 Ground No. 2 relates to applicability of section 115BBE on income to declared in response to notice u/s 139(9) of the Act: On perusal of the ROI filed by the appellant for the period under consideration u/s 139(1) as well as 139(9) along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional evidence, before Assessing Officer as the return of income filed by the assessee was processed vide intimation issued under 143(1) of the Act. Further, in appeal before the learned CIT(A), only one notice of hearing was issued, which could not be responded by the assessee due to pandemic situation and thus, these documents could not also be furnished before the learned CIT(A). Thus, in view of above, the learned A.R. sought admission of additional evidence and prayed for remanding this matter to the file of Assessing Officer for de novo adjudication. 7. On the other hand, learned Departmental Representative fairly agreed to the request of learned A.R. 8. We have considered the rival submissions and perused the material available ..... X X X X Extracts X X X X X X X X Extracts X X X X
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