TMI Blog2022 (8) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... As is evident from the record, assessee filed detailed submission before the CIT(A), in respect of same, remand report from the AO was also sought. However, as per assessee, appropriate reply could not be filed by the assessee against the aforesaid remand report in time due to change in jurisdiction of the learned CIT(A) from Pune to Thane. In view of the above, we deem it appropriate to remand this issue to the file of learned CIT(A) for de novo adjudication after granting proper opportunity to the assessee of hearing and to file reply against the remand report of the AO. Appeal by the assessee is allowed for statistical purpose. - ITA No.112/Mum./2021 - - - Dated:- 22-8-2022 - Shri Om Prakash Kant, Accountant Member And Shri Sandee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has raised following grounds: The learned CIT (A) 2 Thane has erred in: 1) Not granting the proper opportunity being heard before dismissing the appeal in merit. 2) She has also erred in not asking the expl. from the appellant on the remand report. 3) While confirming the orders of AO the papers submitted by the AO. Along with the remand report have not property considered. 4) While confirming orders of AO she has construed the facts as the assessee is being following mercantile system though assessee follows cash system. Since the AO provide the copy of return along with the remand report not being followed. Hence her action to sustain the order of AO found before your honor unwarranted but considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee filed written submission stating that the receipts as mentioned by the Assessing Officer has already been covered in the receipts of hiring charges disclosed by the assessee and therefore same cannot be considered as suppressed receipts or unaccounted receipts. The assessee further submitted that the difference is on account of the fact that the said receipts were shown as the hiring charges by the assessee, while the customer has shown those receipts as rent receipts and deducted TDS under section 194 I of the Act. As the assessee was not aware about the information in 26AS, therefore, the credit of TDS was not claimed in the return of income. The assessee further submitted that the hiring charges paid to the assessee is on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved, assessee is in appeal before us. 6. During the course of hearing, learned Authorised Representative ( learned AR ) wish to file bank statements of the assessee by way of application seeking admission of additional evidence. The learned AR further submitted that assessee was not granted proper opportunity to rebut Assessing Officer‟s observations in the remand report filed before the learned CIT(A). 7. On the other hand, learned Departmental Representative vehemently relied upon the orders passed by the lower authorities. 8. We have considered the rival submissions and perused the material available on record. As per the assessee, the documents now sought to be filed by way of additional evidence were not sought by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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