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TMI Blog2022 (9) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... the response received by the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made. I find that the assessee was never given an opportunity to substantiate its claim with necessary documentary evidences. Even ld. CIT(A) did not entertain the claim of the assessee by giving a general finding. If the assessee has made a rightful claim it should not be denied without giving any opportunity of hearing to it to file necessary documents in support of its claim and if rightful claim has been made then denying of such claim merely on the basis of not filling up of certain Schedules in the income tax return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Act. 3. That the Ld. CIT (A) erred in law in adjudicating that the Poultry farming is not an eligible activity u/s 80(P) (2) of the Act. 4. The appellant crave leave to adduce additional grounds or to modify, alter or omit any ground of appeal during the course of hearing. 3. At the outset, ld. Counsel for the assessee submitted that since the claim of the assessee u/s 80P(2) of the Act has neither being examined by the ld. Assessing Officer (in short ld. AO ) in processing done u/s 143(1) of the Act nor by ld. CIT(A) while carrying out the appellate proceedings, the issue may be restored to the file of ld. AO having jurisdiction over the assessee for examining the correctness of the claim of the assessee made u/s 80P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee could not bring any favour as in the order u/s 154 of the Act it is stated that, On verification, it is seen that there is no prima facie error in the order which you have sought to be rectified. Therefore, your application for rectification u/s 154 of the Act is rejected. The assessee challenged this order before ld. CIT(A) but again failed to succeed. 6. I find that the assessee made a claim in the income tax return but for not filling up certain Schedules in the return correctly the claim u/s 80P(2) of the Act has been denied. But before denying such claim no opportunity has been given to the assessee as provided in the provisions of Section 143(1)(a) of the Act where the proviso states that No such adjustments shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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