TMI Blog2024 (3) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... mission, bonus and interest income from Firm offered by the assessee amounts to double taxation, which is not permissible in law. Both the Lower Authorities failed to consider the above submissions of the assessee which is liable to be set aside and demand raised by the CPC is liable to be deleted. Thus the Ground raised by the Assessee is hereby allowed. - Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member For the Assessee : Shri Mahesh Chhajed, A.R. For the Revenue : Shri Ketan Gajjar, Sr.D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER :- This appeal is filed by the Assessee as against the exparte appellate order dated 12.10.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence i.e. Profit and loss account and any other submission in support of his claim so that it can be examined, but he failed to do so. However despite the requests, the same have not been filed by the appellant till date despite three notices till date. In view of the same, there is no reason available on record for any change in the order of the AO CPC as even during the appellate proceedings no response was furnished by the appellant before the Appellate Authority to any of the notices served on it. In view of all of the above the order u/s 154 of the AO is confirmed. Accordingly, all the grounds of appeal are dismissed. 3. Aggrieved against the same, the assessee is in appeal before us. Brief facts is that the assessee is an individu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Facts, the mistaken double addition made by CPC (the entire statement of facts already reproduced by CPC at Page Nos. 3, 4 5 of its order), however dismissed the assessee appeal without application of mind. 5. In our considered view, even it is an exparte order, the Authorities are expected to pass order on merits of the case. Here the prima facie mistake of Partners Interest Income offered both in the share income from the firms of Rs. 7,78,932/- as well as any other income namely commission, bonus and interest income from Firm of Rs. 5,98,868/- offered by the assessee amounts to double taxation, which is not permissible in law. Both the Lower Authorities failed to consider the above submissions of the assessee which is liable to be set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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