9911796707
TMI Blog2022 (5) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... TANT MEMBER For the Appellant : S.P.G. Mudaliar, Sr. AR For the Respondents : Y. Surya Chandrarao ORDER Per Laliet Kumar , Judicial Member The captioned appeal is filed by the Revenue against the order of the Ld. CIT(A)-3, Visakhapatnam in appeal No. 464/2019-20/10663/CIT(A)-3/VSP/2020-21, dated 11/08/2020 passed U/s. 143(3) r.w.s. 147 of the Act for the AY 2011-12. 2. The Revenue has raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 68A of the IT Act made by the AO be restored. The appellant craves leave to add or delete or amend or substantiate any grounds of appeal before and/or at the time of hearing of appeal." 3. The fundamental ground raised by the Revenue is Ground No. 3 and Ground No. 4 of the above grounds of appeal. In this regard, the Learned Sr. DR drawn our attention to paras 8 and 8(a) of the Ld. CIT(A)' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e granted to the Ld. Assessing Officer and a remand report should have been called for. 4. Per contra, the Ld. AR for the assessee submitted that due process has been followed by the Ld. CIT(A) and there is no error in the order passed by the Ld. CIT(A). Accordingly, it was submitted that the order of the Ld. CIT(A) is required to be upheld. 5. We have heard both the parties and perused the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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