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TMI Blog2022 (10) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... ery notice of outstanding demand. In fact, the CIT(A) has not taken into account whether the rectification order was received by the assessee or not and did not give any finding as to the service of the rectification order. Thus, the CIT(A) was not right in dismissing the appeal. Besides this before us, AR has explained the case on merit and from the merit of the case it appears that the assessee has explained all the details related to the business expenses and the same are incurred during the business of the assessee firm. Therefore, the rectification order passed by the AO is not just and proper. Hence, appeal of the assessee is allowed. - I.T.A. No.1474/Ahd/2019 - - - Dated:- 28-10-2022 - Ms. Suchitra Kamble, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and evidence produced by the appellant with regard to the impugned additions and receipt of the order of rectification. 3. One more opportunity of being heard be granted:- The appellant prays that when it used to appear before each and every proceeding for various assessment years, there was no question of not chasing or giving up the claim to contest the appeal for Asst. Year 2010-11. Since the appellant had never received the order, the appeal wasn't filed. As soon as the order was made available, the appellant swung into action and filed an appeal. The appellant humbly prays that looking at the principles of natural justice it must be granted one more opportunity of being heard. 4. Reg. Revision power exercised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax effect in revenue is neutral. In any case, if remuneration is disallowed in hands of firm, the suitable effect be given to partners. Although averred before the Ld. CIT(A)-3, Ahmedabad, it has been blissfully ignored. 7. The appellant prays that it may be permitted to add, alter, amend any other grounds of appeal before the final hearing of the appeal. 3. The assessee partnership firm filed income tax return for A.Y. 2010-11 on which order under Section 143(3) was passed on 11.12.2012 thereby assessing total income at Rs. 35,97,360/-. The Assessing Officer vide order dated 31.03.2014 enhanced the assessed income by Rs. 44,73,397/- under Section 154 of the Act passing thereby rectification order. The Assessing Officer recalculat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is taxable in the hands of the partners for income from other sources and not in the hands of the partnership firm i.e. assessee firm herein. The delay before the CIT(A) was also explained by the assessee as the assessee did not receive the assessment order and received the recovery notice of outstanding demand. In fact, the CIT(A) has not taken into account whether the rectification order was received by the assessee or not and did not give any finding as to the service of the rectification order. Thus, the CIT(A) was not right in dismissing the appeal. Besides this before us, the Ld. AR has explained the case on merit and from the merit of the case it appears that the assessee has explained all the details related to the business ..... X X X X Extracts X X X X X X X X Extracts X X X X
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