2023 (6) TMI 45

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..... f the CPC, Bengaluru [in brevity 'the AO'] order passed u/s 143(1)/154 of the Act. 2. The assessee has taken the following ground: "1. That in the facts and circumstance of the case and in law, the order passed by NFAC is arbitrary, whimsical, intractable and without any substance, therefore deserves to be set-aside to the file of NFAC (CIT-A). 2. That in the facts and circumstances of the case and in law, the NFAC erred in confirming the order passed by learned AO as no opportunity as provided in section 154 was provided to the assessee which had the impact of enhancing the assessment made under section 143(1). 3. That in the facts and circumstances of the case and in law, the order passed by NFAC deserves to be set-aside on the foo .....

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..... e assessee reserves his right to add, amend, waive, substitute, delete any additional ground of appeal prior to its adjudication by the Hon'ble Bench. 10. Any other relief as the Bench may feel appropriate in the facts & circumstances of the case and in law." 3. When the appeal was called for hearing none was present on behalf of the assessee. The assessee had filed adjournment petition. But bench has rejected the adjournment petition as without supporting any proper evidence. In view of the above and considering the nature of dispute, we proceed to dispose the appeal exparte qua the assessee after hearing the learned DR and on the basis of material available on the record. 4. Brief fact of the case is that during processing the ret .....

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..... 16A. However, before making any such adjustments, in the interest of natural justice, an intimation shall be given to the assessee either in writing or through electronic mode requiring him to respond to such adjustments. The response received, if any, will be duly considered before making any adjustment. However, if no response is received within thirty days of issue of such intimation, the processing shall be carried out incorporating the adjustments. 9. Para 21 (e) of the Tax audit report (Form 3CD) requires the auditors to provide details of provision for gratuity not allowable u/s. 40A(7). In this case, the Auditor has reported as under- Provision for payment of gratuity not allowable under section 40(A(7) 322425 10. That being .....

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