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2022 (5) TMI 882 - AT - Income TaxAddition us 68 - CIT-A deleted the addition - as argued CIT(A) has erred in not providing the opportunity to the Ld. AO to cross examine the additional information produced by the appellant as required by Rule 46A of the IT Rules, 1961 - HELD THAT:- CIT(A) in our opinion had decided the issue on the basis of the written submissions and the documents filed by the assessee at the time of hearing of the appeal before the first appellate authority. Based on this, the Ld. CIT(A) had formed an opinion that there was some typographical errors in the balance sheet of M/s. Anisha Estate and Finance Private Limited and it was duly explained by the assessee in their written submissions. In our considered opinion, whenever a quasi-judicial authority is deciding the issue, the authority should provide an opportunity to the assessee as well the Ld. Assessing Officer should also be given an opportunity and call for a remand report or call for the comments of the Ld. AO. Considering the discrepancy shown by the Ld. CIT(A), we are of the opinion that the order passed by the Ld. CIT(A) in not in accordance with the principles of natural justice by not granting an opportunity to the Assessing Officer for explaining whether there was any typographical error in the balance sheet of M/s. Anisha Estate and Finance Private Limited. In the light of the above, we deem it fit to remand the matter to the file of the Ld. CIT(A) for denovo adjudication of the appeal in accordance with the principles of natural justice and after following the Rules framed by the Board in this regard for due adjudication of the Appeal filed by the Revenue is allowed for statistical purposes
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