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TMI Blog2024 (2) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-27, New Delhi dated 23.05.2022 pertaining to A.Y. 2009-10. 2. The grievance of the revenue read as under :- "1. Whether in the facts and circumstances of the case, Ld. CIT(A) was justified in deleting the addition of Rs. 4,23,82,000/- made on account of undisclosed sales in A.Y 2009-10 on the basis of order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elate to the assessment year under consideration. According to the AR of the appellant the entries which related to year under consideration amounted to Rs. 3,80,50,000/- only and therefore, the addition, if any, should be restricted to this amount only and the balance addition of Rs. 4,82,82,000/- may be deleted. In support of this addition, the AR of the appellant filed an annexure marked 'A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-10 was completed by the order dated 30.12.2011 framed u/s. 153A r.w.s. 143 (3) of the Act wherein the returned income of Rs. 10952781/- was assessed at Rs. 12328957/-. 6. After receiving the order of the CIT(A) for A.Y. 2010-11 the AO suo-moto framed the order dated 21.07.2015 u/s. 154/250/ 153A/143 (3) of the Act and made the addition of Rs. 42382000/-. This was challenged before the CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e AO has assumed the powers conferred upon him by the provisions of section 154 of the Act and rectified the order suo-moto without affording any opportunity of being heard to the assessee.
10. On these facts we do not find any reason to interfere with the findings of the CIT(A). The appeal of the revenue is dismissed.
Order pronounced in the open court on 07.02.2024. X X X X Extracts X X X X X X X X Extracts X X X X
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