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TMI Blog2023 (3) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... earned CIT-A. Accordingly, set aside the issue to the file of the learned CIT-A for fresh adjudication - Ground of appeal of the assessee is partly allowed for the statistical purposes. - ITA No. 34/AHD/2022 - - - Dated:- 17-3-2023 - SHRI WASEEM AHMED, ACCOUNTANT MEMBER For the Assessee : Shri Jaimin Shah, A.R For the Revenue : Shri Sanjaykumar, Sr. D.R ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals), Ahmedabad NFAC, Delhi, dated 31/10/2021 arising in the matter of assessment order passed under s. 144 of the Income Tax Act, 1961 (here-in-after referred to as the Act ) relevant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assesse is against the Income Tax law and elliged under reporting of Income of Rs. 9,87,389/- is against the facts available on record. Therefore the returned Income of the assesse may please be accepted. 07. That the appellant has neither given incorrect information nor given inaccurate particulars of Income and therefore penalty proceedings initiated u/s 271AAC, 271F, 270A(2), 271AAC of the I.T.Act, 1961 requires to be dropped. 08. That the appellant has neither committed default of Sec. 210 nor any default of advance payment of taxes and therefore unwanted interest charged u/s 234A 234B and 234C requires to be deleted. 09. Your appellant craves leave to add, amend, deleted or alter any of the grounds till the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 3-10-2021. In the event the actual balance period of limitation remaining, with effect from 3-10-2021, is greater than 90 days, that longer period shall apply. III. The period from 15-3-2020 till 2-10-2021 shall also stand excluded in computing the periods prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, since the appellant has nothing to say in regard to additions made of Rs. 21,40,390/- by the AO. Merely filing of appeal is not enough, if the appellant has filed appeal against the impugned assessment order passed u/s 144 of the Act agitating the additions made, by completing the assessment at Rs. 21,40,390/- in assessment order mention supra. The appellant is expected to reply to opportunity granted during appeal but the appellant did not do so. 7. Undeniably, the assessee should be vigilant enough after filing the appeal in pursuing the same. Justice is given to those who are awake and vigilant. The Justice cannot be delivered to those were not pursuing their matters before the concerned authorities despite the fact that the oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cide the issue without considering the materials available on record and that too in scientific manner. Accordingly, we are of the view that the assessee deserves one more opportunity to present its contention before the learned CIT-A. Accordingly, I inclined to set aside the issue to the file of the learned CIT-A for fresh adjudication as per the provisions of law. Hence the ground of appeal of the assessee is partly allowed for the statistical purposes. 9. As the issue on merit has been set aside to the file of the learned CIT-A for fresh adjudication, the other contentions/grounds of appeal raised by the assessee are connected to the main issue which has already been set aside, therefore I m inclined to set aside all other grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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