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2023 (2) TMI 352 - ITAT PUNERectification of mistake u/s 154 - calculation of claim u/s 54EC deduction - HELD THAT:- Assessee has shown proper calculation of capital gains and claimed 54EC deduction, however, ADIT(CPC) has made adjustment under section 143(1) against which assessee filed rectification Application under section 154 of the Act. CPC passed rectification order without considering assessee’s submission. CPC has not given any reasons in the rectification order. Assessee filed appeal before the ld.CIT(A) against the order under section 154 - CIT(A) has merely stated that the grounds of appeal raised by the assessee are beyond the scope of section 154 - CIT(A) failed to appreciate the facts narrated by the assessee in the submissions and documents filed by the assessee. In this case, all the facts are emanating from the Return of Income filed by the assessee. Hence, ld.CIT(A) has to consider Return of Income and the rectification application filed by the assessee. CIT(A) has not discussed these facts. CIT(A) has failed to pass a speaking order, therefore in the interest of justice we set-aside the order to the CIT(A) for denovo adjudication. CIT(A) shall give opportunity of being heard to the assessee before passing the order. Accordingly, grounds raised by the assessee are allowed for statistical purpose.
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