TMI Blog2019 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion the interest of justice, requires that the matter be sent back to the file of the learned CIT appeal for a fresh adjudication on merit without being influenced by the fact that the application under section 154 was filed belatedly on 30 March 2011. The delay in any filing the rectification application, stand condoned by this tribunal. In the result the appeal of the assessee is allowed our direction issued to the Commissioner appeal to decide the grounds on merit and decide whether the assessee has wrongly included the exempted income in the total income or not and shall also decide if the said accept incoming excluded from the total income then in that eventuality whether the assessee would be liable to pay any tax demand or not. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming the addition of ₹ 4,28,368/- disallowing the claim of exempt incomes of ₹ 3,23,600/- and deductions under chapter VI-A of ₹ 1,04,768/- without appreciating the fact of the case and against the principal of natural justice 4) That the learned Commissioner of Income Tax (Appeals)-I has erred in law and on facts in sustaining the impugned assessment order u/s 154 of the learned ACIT without giving proper opportunity of being heard. 2. In it is the case of the assessee before us that the assessee had inadvertently included the exempted income amounting to ₹ 3 23600 in total income the return of income. 3. The assessee has received the tax demand of ₹ 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned CIT A, for deciding the appeal without being influenced by the fact that the 154 application was filed on 30 March 2011. 9. On the other hand the ld. DR for the revenue had submitted that the order passed by the lower authorities in accordance with law and no interference is required. 10. We have heard the rival contention of the parties and perused the material available on record. As laid down by the honorable Supreme Court in Catena of judgement that the purpose of tax administration is to collect just and fair tax from the citizen and should not be an endeavor of the revenue authority to take benefit of ignorance of the citizen. In the present case the individual assessee is before us and he had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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