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TMI Blog2015 (9) TMI 1745X X X X Extracts X X X X X X X X Extracts X X X X ..... cal fault because of which, the legal claim of the assessee should not be denied. The legal claim still remains good. Therefore, in our view, the order of the ld CIT(A) directing the AO to modify the order u/s.154 and allow proper relief to the assessee stands good and proper. Hence, we reject Ground No.1 of appeal filed by the revenue. Violation of Rule 46A of ITAT Rules - As noted that in the appeal against the order u/s.154 of the Act before the ld CIT(A), no additional evidence was produced by the assessee. At the outset, the Bench has asked the ld D.R to demonstrate the violation of provisions of Rule 46A of I.T.Rules which was mentioned in the ground of appeal. Nothing specific was pointed out by him. In such situation, it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO u/s.154 stating that there were huge losses which had to be brought forward from earlier years to be set off against the available income for the assessment year 2008-09. It was also stated that in the process of filing up the relevant columns of the return, there was a minor mistake. Although, in the return itself there was proper mention regarding the brought forward losses from the assessment years 2006-07 and 2007-08, in the appropriate space for the return of assessment year 2008-09, the amount could not be mentioned. To rectify the mistake, a petition u/s.154 was filed. In its petition filed before the Assessing Officer, it was stated by the AR of the assessee that the return was filed on 30.10.2008 i.e. within the due date. Appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant portion of that letter finds place in the order of the ld CIT(A) is as follows: On the verification of case record, the. demand has been generated by processing. The assesse is in argue that demand has been arisen due to: not giving credit of brought forward losses of the assesse of earlier years while processing [the return of income. The assesse submitted copies of earlier returns and copy of return of income for A.Y.2008-09 in its support. According to the assesse the return was filed timely and proper brought forward losses has been shown in the return. According to assesse there is no fault on its part and the demand is raised due to technical error or faulty processing. I have gone through the case records, copies of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of return within the prescribed due date. The dispute apparently relates to the data which were uplinked/filed by the assesse and data which are found to be available on the AST. The ld CIT(A) even mentions about the letter dated 20.11.2012, wherein, the jurisdictional joint Commissioner of Income Tax has also recorded that after verification of case records and return submitted by the assessee, there was genuine and logical basis in the arguments of the assessee and due to technical error in the AST, the assessee should not be harassed by the recovery of the impugned tax demand. Therefore, the ld CIT(A) considering the spirit of judicial opinions in some of the cases mentioned by the ld A.R., directed the AO to modify the order u/s.15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence is taken up by the ld CIT(A) which was not produced before the AO, then, the ld CIT(A) must allow proper opportunity to the AO to submit his view regarding such additional evidences which are produced. In the instant case, we noted that in the appeal against the order u/s.154 of the Act before the ld CIT(A), no additional evidence was produced by the assessee. At the outset, the Bench has asked the ld D.R to demonstrate the violation of provisions of Rule 46A of I.T.Rules which was mentioned in the ground of appeal. Nothing specific was pointed out by him. In such situation, it is not justifiable to allege that there was any infringement of Rule 46A of I.T.Rules. Therefore, in our view, there was no violation of Rule 46A of I.T.Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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