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2024 (2) TMI 459 - ITAT DELHIAO suo-moto framed the order u/s. 154 and rectified the order - AO framed order u/s. 154 of the Act without affording a reasonable and adequate opportunity of being heard to the assessee, also without being directed by CIT(A) - HELD THAT:- CIT(A) has never given direction for reopening / rectifying the error for A.Y. 2009-10. The assessment for A.Y. 2009-10 was completed by the order dated 30.12.2011 framed u/s. 153A r.w.s. 143 (3) of the Act wherein the returned income of Rs. 10952781/- was assessed at Rs. 12328957/-. After receiving the order of the CIT(A) for A.Y. 2010-11 the AO suo-moto framed the order dated 21.07.2015 u/s. 154/250/ 153A/143 (3) of the Act and made the addition of Rs. 42382000/-. This was challenged before the CIT(A) on the ground that the AO could not have framed any order u/s. 154 of the Act without affording a reasonable and adequate opportunity of being heard to the assessee more so when the CIT(A) in A.Y.2010-11 did not give any direction for reopening / rectification of order for A.Y. 2010-11. After considering the facts and the submissions the CIT(A) was convinced and held that the impugned rectification order is not sustainable. Before us the DR could not point out any factual/ legal error or infirmity in the findings of the CIT(A). . The AO has assumed the powers conferred upon him by the provisions of section 154 of the Act and rectified the order suo-moto without affording any opportunity of being heard to the assessee. Decided against revenue.
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