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TMI Blog2022 (9) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case. Hence the Ge same is bad in law and the decision of Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi needs to be reversed. 2. The Ld. CIT (Appeals), NFAC, Delhi erred in upholding the order of Ld. AO by stating that there is in no mistake apparent on record. 3. The Ld. CIT (Appeals), NFAC, Delhi has erred in upholding the addition made on the basis of non-existent information. 4. The Ld. CIT (Appeals), Tirupati has erred in disregarding the judicial precedents and in upholding the Order of the Ld. Assessing Officer. 5. The appellant therefore prays the hon'ble Income Tax Appellate Tribunal to i) Rectify the mistake which is apparent on record vis-à-vis the assessment order. ii) To delete the addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed order u/s 154 of the I.T. Act rejected the claim of the assessee stating that full details on difference on the gross receipts of Rs.40,95,795/- were not furnished. 4. In appeal, the learned CIT (A) NFAC dismissed the appeal filed by the assessee by observing as under: "6 I have considered the grounds of appeal, statement of facts, order u/s.154 and submissions of the appellant. The rectification order dated 10.01.2014 has mention of only one letter dated 16.07.2013 filed by the appellant. Till that time, form 26AS was not modified. The said letter dated 16.07.2013 was duly received by the AO with his signature and office stamp. The appellant has claimed to have filed another letter dated 08.01.2014 along with rectified 26AS. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with such order of the learned CIT (A)-NFAC the assessee is in appeal before the Tribunal. 6. The learned Counsel for the assessee submitted that the Assessing Officer without considering the details furnished before him rejected the rectification application and the learned CIT (A) NFAC without considering the details filed before him dismissed the appeal filed by the assessee. He submitted that in the interest of justice, the matter may be restored to the Assessing Officer or to the learned Cit (A) as the case may be for deciding the issue afresh in the light of the details already furnished and by giving an opportunity to reconcile the same. 7. The learned DR, on the other hand, while strongly supported the order of the learned CIT (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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