TMI Blog2021 (7) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... cer for proper adjudication after taking cognizance of the evidence produced by the assessee. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose. - I.T.A. No. 385/DEL/2020 - - - Dated:- 29-6-2021 - Suchitra Kamble, Member (J) And Dr. B.R.R. Kumar, Member (A) For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f revised return filed by the appellant. 4. That Ld. CIT (A) grossly erred in law in failing to adjudicate the following ground taken before it by the appellant. The Ld. AO erred in facts and in law by failing to state under what statuary provisions the impugned additions was made and tax is determined on appellant. 3. The assessee is engaged in the business of money landing and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the assessment proceedings thereby stating that due to inadvertent, the turnover in service tax returns had been wrongly declared at ₹ 1,76,24,352/- in place of actual turnover being ₹ 74,64,733/-. The Ld. AR submitted that as per tax law, the service tax return cannot be revised after 60 days and thus, the assessee could not revise the said service tax returns. Therefore, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are remanding back the issue to the file of the Assessing Officer for proper adjudication after taking cognizance of the evidence produced by the assessee. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose. 8. In result, appeal of the assessee is partly allowed for sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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