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TMI Blog2024 (8) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... return of income for A.Y. 2011-12 was filed by the assessee on 30.09.2011 declaring total income of Rs. 81,08,580/-. Subsequently, the assessee had filed a revised return on 17.02.2012 declaring total income of Rs. 68,93,150/-. The assessment was completed under Section 143(3) of the Act on 05.03.2014 at total income of Rs. 68,93,150/- as per revised return. Thereafter, the AO passed an order under Section 154 of the Act on 19.03.2018 and the income was revised to Rs. 1,06,55,305/-. In the rectification order, the unabsorbed brought forward depreciation of Rs. 37,62,155/- for the A.Y. 2009-10 was disallowed for the reason that it was wrongly claimed. 3. Aggrieved with the rectification order of the AO, the assessee had filed an appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Ld. Jt CIT (OSD), CIR 3(1)(1), Ahmedabad has uploaded the demand order dated 01/06/2018 with DIN 2018201110000258595C vide communication reference no. CPC/1112/G16/14593276 as per demand summary table showing outstanding demand status on CPC Portal as on 02-06-2018. (4) The Ld. CIT(A), NFAC has erred in law and on facts in dismissing the appeal of the assessee in as much as the order u/s. 154 is passed in violation of provisions of Section 154(3) ie without giving the Appellant the opportunity of being heard. (5) The Ld. CIT(A), NFAC has erred in law and on facts in dismissing the appeal of the assessee in as much as even on the merits there is no mistake in the order passed u/s 143(3) and the claim of unabsorbed brought forward de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of principle of natural justice as well as the limitation matter, a direction was given to the Revenue in the course of hearing on 28.02.2024 to produce the case records. The case record for A.Y. 2011-12 (with page numbered 1 to 183 and order sheet page 1 to 2) was produced for our perusal on 25.07.2024. It is found therefrom that the order under Section 19.03.2018 as well as the demand notice is available on record. It is mentioned in the said order that a notice under Section 154/155 of the Act was issued on 01.12.2015, which was duly served on the assessee. Further that, no reply was filed by the assessee in response to the said notice. However, no copy of the notice under Section 154 of the Act dated 01.12.2015 is available on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulates that if an amendment has effect of enhancing an assessment or increasing the liability of the assessee, no order can be passed without allowing an opportunity to the assessee. Since, we do not find any evidence of allowing any opportunity to the assessee before passing order under Section 154 of the Act, the order is found to be in contravention to the provisions of the Act and against the principle of natural justice. 10. The order under Section 154 of the Act allegedly passed on 19.03.2018 was uploaded in the ITD data base and the date of order as appearing in ITD is 01.06.2018. It is also found from the demand notice for the order under Section 154 of the Act dated 19.03.2018 as available on record that the same was dispatched to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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