TMI Blog2022 (2) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income tax (appeals) , the assessee in the coloumn number 12 has mentioned that Additional Evidence has been filed by the assessee. However, in the Order, the ld.CIT(A) has not discussed anything about the additional evidence. We are of the opinion that in the interest of justice, it is required that all facts need to be on record, which assessee has failed to submit. Therefore, we set aside the order to the Ld.CIT(A) for denovo-adjudication. The Ld.CIT(A) shall give opportunity to the assessee. Appeal of the assessee is allowed for statistical purpose. - ITA No.99/PUN/2022 - - - Dated:- 15-2-2022 - Shri S.S.Godara, Judicial Member And Dr. Dipak P. Ripote, Accountant Member For the Assessee : Shri Pramod Shingte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance by invoking the provisions of Explanation 5 of section 43B of the Act particularly when the said Explanation is inserted by Finance Act, 2021 w.e.f. from A.Y. 2021-22. 3. The appellant craves for the addition to, deletion, alteration, modification of the above grounds of appeal. 2. Brief Facts of the case : The assessee had filed return of Income on 07/11/2017. The Dy.Commissioner of Income tax, CPC passed order u/s.143(1) on 09/11/2018. From the order u/s.143(1) of the Act, it is observed that assessee had shown Total Income of Rs.57,37,140/- in the Return of Income , whereas the Total Income as per the Order u/s.143(1) was Rs.1,09,65,980/-.The order u/s.143 (1) contains 20 pages but the assessee had filed copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation u/s 143(l)(a) is placed at page Nos. 1 to 6 of paper-book 3. In response to the same, the online application for rectification of mistake u/s. 154 was filed by the appellant on 29/02/2020 as there was mistake apparent from record as regards the disallowance of MVAT liability of Rs. 52,28,835/- for the reason that the said liability of MVAT was duly paid on or before the extended Due Date for filing of return of Income u/s. 139(1) of the Act. 4. The Order u/s. 154 for the year under consideration, in response to application u/s. 154 is passed by the Assessing Officer on 03/06/2020 assessing Total Income at Rs. 1,11,90.010/- as against the earlier assessed income u/s. 143(1) at Rs. 1.09.65.978/- and also as against the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplied) Therefore, in the present case, the impugned disallowance directly made u/s.154 disregarding the provisions of section 154(3) please be deleted. The CIT (A) has dismissed the relevant ground of appeal No. 3 taken before him without addressing the specific submission of the appellant. Please refer to page Nos. 07 to 16 of paper-book (Copy of submission before CIT(A)) and more specifically page No. 11 of the Paper-book. Submission of Departmental Representative : 4. The Ld.DR relied on the Order of the Lower authorities. The Ld.DR also relied on the Order of the Hon ble Supreme Court in the case of Checkmate Services (P.) Ltd. Vs. Commissioner of Income-tax- 1 (2022) 448 ITR 518 (SC). Findings and Decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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