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TMI Blog2023 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- The interest of justice will be well-served if the assessee is given an opportunity to present her case before the CIT(A). It is directed that the ld. CIT(A) will give opportunity to the assessee to rectify the mistake in furnishing Form no.35 and thereby considering the appeal of the assessee if the same has been preferred against the assessment order dated 20.12.2019 and thereafter the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same assessee and identical issues are involved, hence, these have heard together and are being disposed of by this common order. The appeal in ITA No.5/Ran/2022 for assessment year 2013-14 is taken as lead case for the purpose of narration of facts. 2. The assessee in this appeal is aggrieved by the action of the Assessing Officer in estimating the agriculture income of the assessee at Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer while computing the income of the assessee vide order dated 20.12.2019 passed u/s 143(3) of the Act. That the demand was raised against the assessee pursuant to the order passed u/s 154 of the Act. Therefore, a bona fide error has occurred while furnishing appeal form no.35 before the CIT(A) which were a rectifiable mistake. The ld. CIT(A) was supposed to give an opportunity to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive proper opportunity to the assessee to furnish the necessary documents and to present her case and thereafter to decide the appeal of the assessee in accordance with law. 6. Since the facts and issues involved in other two appeals are identical, hence, our directions given above will mutatis mutandis apply to all the captioned appeals. 7. In the result, all the captioned appeals of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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