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TMI Blog2023 (5) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... esh request in this regard as per the aforesaid clause (12) of the Faceless Appeal Scheme, 2021. Appeal by the assessee is allowed for statistical purposes. - ITA No.2795/Mum./2022 - - - Dated:- 27-4-2023 - SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessee by : Shri Ashu Gosain Revenue by : Ms. Vranda U. Matkari ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 31/08/2022, passed under section 250 of the Income Tax Act, 1961 ( the Act ) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [ learned CIT(A) ], which in turn arose from the intimation date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 3711) of the Act claimed in return in schedule OI of the income Tax Return and as per Tax audit report as below: Particulars Amounts in INR Amount in Income Tax Return 54,61,195 Amount mentioned in Form Annexure 3CD 1,36,15,055 Adjustment made to total income 81,53,860 41 The Ld. AO has erred in disallowing the amount of INR 81,53,860/- after disregarding the explanations provided by the Appellant and without appreciating the fact that the said expenditure has been duly considered by the Appellant in the income-tax Return filed by the Appellant for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount in Income Tax Return 0 Amount mentioned in Form Annexure 3CD 18,694 Adjustment made to total income 18,694 5.1 The Ld. AD has erred in disallowing the amount of INR 18,694/- after disregarding the explanations provided by the Appellant and without appreciating the fact that the said expenditure has been duly considered by the Appellant in the income-tax Return filed under Part A, Ol, point 8 e. Hence, there is no variation. That the above grounds of appeal are mutually exclusive and without prejudice to each other. That the Appellant reserves its right to add, alter, amend or withdraw any grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while filing the tax return for the year under consideration. However, vide intimation dated 22/12/2021 issued under section 143(1) of the Act, inter-alia, a sum of Rs.81,53,860 was disallowed. The learned CIT(A) vide impugned order dismissed the appeal filed by the assessee. Being aggrieved, the assessee is in appeal before us. 4. During the hearing, the learned Authorised Representative ( learned AR ) at the outset submitted that the learned CIT(A) did not consider the detailed submissions filed by the assessee in respect of disallowance made vide intimation issued under section 143(1) of the Act. The learned AR also submitted that the learned CIT(A) did not grant the opportunity of personal hearing, despite the assessee specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021, in this regard, reads as under:- 12. No personal appearance in the Centres or Units. (1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National Faceless Appeal Centre or appeal unit set up under this Scheme. (2) The appellant or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the Commissioner (Appeals), through the National Faceless Appeal Centre, under this Scheme. (3) The concerned Commissioner (Appeals) shall allow the request for personal hearing and communicate the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the National Faceless Appeal Centre, however, the same was not granted to the assessee. Therefore, in view of the above, we deem it appropriate to restore the appeal to the file of the learned CIT(A) for de novo adjudication after granting the opportunity to the assessee for personal hearing as per the Faceless Appeal Scheme, 2021. The assessee can make a fresh request in this regard as per the aforesaid clause (12) of the Faceless Appeal Scheme, 2021. With the above directions, the impugned order passed by the learned CIT(A) is set aside. Accordingly, the grounds raised by the assessee are allowed for statistical purposes. 9. In the result, appeal by the assessee is allowed for statistical purposes. Order pronounced in the open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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