TMI Blog2023 (5) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... efore CIT(A) afresh after giving the Appellant a reasonable opportunity of being heard. CIT(A) is directed to confront the Appellant with the remand report received from the AO in response to letter dated 09/02/2017 sent by the CIT(A) to AO for examination of additional evidence filed by the Appellant along with submissions before adjudicating upon the issue of admissibility or otherwise of the additional evidence furnished by the Appellant. Appeal preferred by the Assessee is allowed for statistical purposes. - ITA No. 1959/MUM/2019 - - - Dated:- 27-4-2023 - SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER For the Appellant/Assessee: Ms. Rashmi Vyas For the Respondent/Department: Smt. Vrand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmises, suspicion and conjecture; (ii) Taking into account irrelevant and extraneous considerations; and (iii) Ignoring relevant material and considerations as submitted by the Appellant. 2.3 It is submitted that in the facts and the circumstances of the case, and in law, no such addition was called for. 2.4 Without prejudice to the above, assuming but not admitting that some - - addition was called for, it is submitted that the computation of the addition made by the A.O. is arbitrary, excessive and not in accordance with the law. WITHOUT FURTHER PREJUDICE TO THE ABOVE 3.1 The Ld. CIT (A) erred in confirming the addition made by the A.O. of Rs. 1,47,575/-, on account of disallowance of interest expendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A). The Appellant filed additional evidence before the CIT(A). A remand report was called for by the CIT(A) in respect of the additional evidence which was furnished by the Assessing Officer. Since the CIT(A) was not convinced with the submissions/evidence furnished by the Appellant, the CIT(A) dismissed the appeal preferred by the Appellant, vide order, dated 26/02/2019. 5. The Appellant has preferred the present appeal being aggrieved by the order, dated 26/02/2019, passed by the CIT(A) confirming the assessment framed on the Appellant by the Assessing Officer vide Assessment Order dated 30/03/2015. 6. When the matter was taken up for hearing, the Ld. Authorised Representative for the Appellant submitted that the order impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the CIT(A) had, vide letter dated 09/02/2017, called for a remand report in respect of additional evidence filed along with submissions, dated 25/01/2017, filed by the Appellant during the appellant proceedings before the CIT(A). The Assessing Officer submitted remand report, dated 31/01/2018, in response to the aforesaid letter dated 09/02/2017 which was taken into consideration by the CIT(A) and the main portion of the remand was reproduced by the CIT(A) in paragraph 4.6 of the order impugned. She further submitted that the CIT(A) has specifically recorded that the Appellant has, in response to the remand report, reiterated the earlier submissions. She, therefore, submitted that there was no violation of principle of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving the Appellant a reasonable opportunity of being heard. The CIT(A) is directed to confront the Appellant with the remand report received from the Assessing Officer in response to letter dated 09/02/2017 sent by the CIT(A) to the Assessing Officer for examination of additional evidence filed by the Appellant along with submissions dated 25/01/2017 before adjudicating upon the issue of admissibility or otherwise of the additional evidence furnished by the Appellant. Since we have not dealt with the merits of the matter, all rights and contentions are left open. With the aforesaid directions, Ground No. 1 raised by the Appellant is allowed for statistical purposes. The Ground No. 2, 3 and 4 raised by the Appellant on without prejudice ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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