9911796707
TMI Blog2023 (10) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... d 22.07.2016 and not order dated 30.09.2016 or original assessment order dated 30.03.2014. Since such contention was not raised in the application for rectification u/s. 154 dated 21.10.2016, the assessee s claim that mistake pertains to yield of raw materials and suppression in the production was not dealt with in the order u/s. 154 of the Act was found to be incorrect. Consequently, we are unable to accept the contention of the assessee with the observation that, whether an issue which is not emerged from the impugned order which was challenged before the CIT(Appeals), can be taken up in an appeal by ITAT, our answer to this question is in negative. Accordingly, the grounds of appeal of the assessee, which are not emerging from order u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he business of manufacturing Runner riser and trading and commission business. Return declaring income at NIL was filed. Assessment was made under section 143(2) on 30/03/2014 with nil demand. Thereafter, assessment proceeding was once again initiated under section 263. An order under section under section 143(3) r.w.s 263 was passed by the DCIT 2(1) Raipur. Now assessment was framed by learned A.O. after disallowing the Rs 1.13 crores in respect of yield calculation of raw material and Learned A.O. has not considered the original order which was passed by Learned A.O. on 30/03/2014, which was received by the assessee on 31/03/2014. 2.1 During the course of assessment proceeding assessee have given its audited balance sheet along with 3C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the order of the CIT(Appeals) has carried the matter in appeal before us. 6. The Ld. AR has raised the issue that the CIT(Appeals) has erred in confirming the addition of Rs. 1,13,20,940/- made by the A.O on account of alleged suppression of production of 467.32 MT, therefore, the order of the A.O is bad in law, illegal and unjustified contrary to the facts and law involved in the present case, therefore, the same should have been quashed by the CIT(Appeals). It was submitted by the Ld. AR that the A.O vide his order passed u/s. 143(3) r.w.s. 263 of the Act dated 30.09.2016 had made addition on account of suppression of production by 467.32MT, therefore, the addition of Rs. 1,13,20,912/- was made. Subsequently the assessee preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to Nil, therefore, there was no reason for the assessee to challenge the said order before the CIT(Appeals). Also, grounds pertaining to disallowance of Rs. 1,13,20,940/- on account of suppression of production which was made by the A.O vide order u/s. 143(3) r.w.s. 263 dated 30.09.2016, since such order was not challenged by the assessee in the present appeal, therefore, the issue emerge from the order u/ss. 143(3)/263 of the Act against which the appeal by the Ld. CIT(Appeals) was decided, therefore, such issue could not be raised against the impugned order of the Ld. CIT(Appeals). Ld Sr DR also submitted a letter dated 26.09.2023, enclosing there with copy of application of the assessee and order u/s 154, has stated that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us regarding addition of Rs. 1,13,20,940/- on account of suppression of production, which has no nexus with the order passed u/s 154 which was challenged before Ld the CIT(A) and not rightly not dealt with by the Ld CIT(A), the same cannot be raised before us in the wake of impugned order of Ld CIT(A). Under such facts and circumstances, we are satisfied with the finding of the Ld CIT(A) in treating an issue as not bonafide or not maintainable, when the same is not emerging from the order under dispute. The contention of the assessee that the issue pertains to addition on account of suppression of production was also raised by the assessee while making an application u/s. 154 of the Act for rectification of mistake. However, such co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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