TMI Blog2023 (1) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... did not provide any opportunity before making the said adjustments as provided under the proviso to Section 143(1)(a) of the Act. After hearing for the assessee and on perusal of the impugned order we find force in the contention of the ld. Counsel for the assessee that reasonable opportunity was not provided to the assessee before declining the claim and thus, restore this issue of claim of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JCIT ORDER PER MANISH BORAD, ACCOUNTANT MEMBER: This appeal filed by the assessee pertaining to the Assessment Year (in short AY ) 2018-19 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the Act ) by ld. Commissioner of Income-tax (Appeals), Dibrugarh [in short ld. CIT(A) ] dated 09.09.2020 arising out of the assessment order framed u/s 143(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le CFL, the assessee has furnished details of loss to be carried forward to future years totalling to Rs. 82,89,050/- which included the brought forward losses from earlier years totalling to Rs. 75,33,200/- and balance for current year. It was further stated that in the return processed u/s 143(1) of the Act such claim of brought forward loss and current year loss was not allowed and for the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion placed before ld. CIT(A) agitating ground no. 3 relating to disallowance of losses. Needless to mention that proper opportunity of being heard should be provided to the assessee. Thus, ground no. 1 is allowed for statistical purposes. 5. Ground no. 2 is general in nature which needs no adjudication. 6. In the result, appeal of the assessee is allowed for statistical purposes. Kolkat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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