TMI Blog2023 (8) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the grounds of appeal raised by the assessee. In the statement of facts the assessee has clearly stated his grievance against the assessment order passed by the AO. Therefore we set aside the impugned order of the Ld. CIT(A) and remand the matter to the record of the Ld. CIT(A) to grant one more opportunity to the assessee to rectify the mistake in form 35 and then decide the appeal of the assessee on merits. Appeal of the assessee is allowed for statistical purposes. - Shri Vijay Pal Rao, Judicial Member And Shri B.M. Biyani, Accountant Member For the Assessee : None For the Revenue : Shri Ashish Porwal, Sr. DR ORDER PER VIJAY PAL RAO, JM: This appeal by the assessee is directed against the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant Rs. 11,47,000.00 and transfer credit into the bank account of the assessee Rs. 5,37,309.00, as income of the assessee, such findings are wholly injudicious and opposed to facts and, therefore. be quashed and the addition of Rs. 16,84,809.00 as per para 6 7 of the order is wholly unjustified and unlawful and, therefore, the said unlawful and unjustified addition be kindly deleted. 4. That on the facts and in the circumstances of the case and in law, the learned lower authorities erred in their findings and estimating the income of the appellant at Rs. 20,55,088.00, total of all receipts as per Form No. 26AS, such findings are wholly injudicious and opposed to facts and therefore, be quashed and the addition of Rs. 20.55, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, in the form 35 the assessee has mentioned section under which the order was passed by the ITO as 271(1)(b) of the Act. Thus, it is apparent that there is a mistake in form 35 if it is considered in light of the grounds of appeal raised by the assessee. Further in the statement of facts the assessee has clearly stated his grievance against the assessment order passed by the AO. Therefore, in the facts and circumstances of the case and in the interest of justice, we set aside the impugned order of the Ld. CIT(A) and remand the matter to the record of the Ld. CIT(A) to grant one more opportunity to the assessee to rectify the mistake in form 35 and then decide the appeal of the assessee on merits. 5. In the result, appeal of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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