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TMI Blog2022 (11) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... s Paid credit overlooking the DTAA with U.S.A and there could be various reasons for non appearance which cannot be overruled. We considering the principles of natural justice shall provide one more opportunity of hearing to the assessee to substantiate the case before the Assessing Officer along with evidences and information. Accordingly, we set aside the order of the CIT(A) and remit the entire disputed issues to the file of the Assessing Officer to adjudicate afresh on merits Grounds of appeal of the assessee for statistical purposes. - ITA No. 1801/Mum/2022 - - - Dated:- 15-9-2022 - Shri Baskaran Br, Accountant Member And Shri Pavan Kumar Gadale, Judicial Member For the Appellant : Mr.K.K.Vaid, Mr.A.K.Jawadwala.AR For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... House Property, Capital Gains and other sources.The assessee has filed the return of income for A.Y.2014-15 disclosing a total income of Rs.2,83,98,915/-Subsequently,the case was selected for limited scrutiny and the assessing officer has issued notice U/sec143(2) and 142(1) of the Act. Finally the Assesseement was completed U/sec144 of the Act on 27-12-2016 determining the total income of Rs.2,83,98,920/- and credit for Foreign Tax paid was not granted. 4. Aggrieved by the order, the assessee has filed an appeal before the CIT(A),whereas the CIT(A) has considered the grounds of appeal, statement of facts and findings of the AO and has issued notices of hearing and since there was no compliance by the assessee to notices. Therefore the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be overruled. We considering the principles of natural justice shall provide one more opportunity of hearing to the assessee to substantiate the case before the Assessing Officer along with evidences and information. Accordingly, we set aside the order of the CIT(A) and remit the entire disputed issues to the file of the Assessing Officer to adjudicate afresh on merits and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information and allow the grounds of appeal of the assessee for statistical purposes. 7. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 15.09.2022 - - TaxTMI - TMITax - Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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