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TMI Blog2025 (4) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 154 is bad in law on facts and circumstances of the case. 2. That CIT (A) order is bad In law, as no opportunity of Virtual hearing was not provided, as being asked during the appellate proceeding, which is against principal of natural justice and which makes the order bad in law. 3. That CIT (A) erred in law by not adjudicating the ground of appeal, Including the additional ground of appeal, which is bad in law and makes the CIT (A) order bad in law. 4. The CIT (A) Is erred in law by not providing remand report, whereas AO has asked all documents called upon w.r.t. such remand report, which is bad in law. 5. The CIT (A) Is erred in law by confirming the addition made by Ld.AD on account of difference of Rs.4,38,92,586/- in Impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act along with questionnaire were issued online on 16-01-2019, 10-04-2019, 03-06-2019, and 30-08- 2019 to the assessee calling for details, submissions and explanations. 5. This case was transferred u/s 127 of Act, 1961, to the office of DCIT, Special Range 12, Delhi through order passed by PCIT-12, Delhi. Accordingly, notices u/s 142(1) along with questionnaire were issued online on 05-11-2019 and 26-11-2019 calling for details. The Assessee submitted replies from time to time. 6. In the course of assessment proceedings, the AO found that the assessee received a sum of Rs.35,03,43,665/- from one M/s Alpha Radios and Rs.35,48,17,855/-from M/s Integrated Technologies Addition. As there was no explanation coming forth from the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ming the rectification order u/s 154, on the ground that this issue requires verification of facts with respect to provisions of law and revenue recognition/ expenses policy of appellant, therefore, it cannot be said that this is a mistake apparent from record and accordingly the appeal was dismissed. 12. It is the say of ld AR that the ld. CIT(A) further did not adjudicate the grounds raised by assessee including the additional ground no.9, which is related to assessment. The CIT(A) held that these grounds which are raised do not pertain to rectification order passed u/s 154 and liable to be dismissed. 13. It is the say of the AR that the CIT(A) called for the remand report from the office of Assessing Officer in response to the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having heard the rival submission and perusal of the facts, we have arrived at the conclusion that the CIT (A) has not adjudicated the matter on merits and merely dismissed the appeal without considering the materials that the assessee has filed during the assessment proceedings. We also find that the CIT(A) has not accorded adequate opportunity and virtual hearing as requested by the assessee. In view of the above, we consider it fit, in the interest of justice, to set aside the issue to the file of the CIT for a fresh adjudication after examining all the materials and evidence filed by the assessee during the assessment as well as the remand proceedings. The ground no 2 is allowed. 18. In the result, the appeal of the assessee in ITA N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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