Appeal allowed for delay justified by Supreme Court order. Income addition upheld, TDS credit issue remanded for verification.

The appeal was allowed for statistical purposes due to the delay in filing being justified by a Supreme Court order. The addition to income under section 115BBE was upheld, and the application of the tax rate was deemed correct. The issue of short grant of TDS credit was remanded to the Assessing Officer for verification and proper credit allocation. The appellant was granted a hearing opportunity for further adjudication on specific matters.

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Issues:
1. Delay in filing the appeal.
2. Upward adjustment/addition to income.
3. Application of tax rate under section 115BBE.
4. Short grant of TDS credit.

Issue 1: Delay in filing the appeal
The appellant filed an appeal against an ex-parte order dated 08/09/2021, which was delayed by 29 days. However, due to a Supreme Court order excluding the period from 15/03/2020 till 28/02/2022 for limitation purposes, the delay was considered justified, and the appeal was allowed to proceed on merits.

Issue 2: Upward adjustment/addition to income
The assessee declared income under "income from other sources" in response to a notice under section 139(9) of the Income Tax Act. The Assessing Officer added income under section 115BBE to the total income. The CIT(A) upheld the tax liability on the added income, considering it as undeclared credits entries falling under section 68 of the Act. The appeal against this decision was dismissed.

Issue 3: Application of tax rate under section 115BBE
The CIT(A) confirmed the application of the tax rate prescribed in section 115BBE to the added income. The appellant contended that this application was incorrect, along with challenging the upward adjustment/addition made to the income. The appeal on this issue was dismissed.

Issue 4: Short grant of TDS credit
The appellant claimed a higher TDS credit than what was granted in the intimation under section 143(1). The tribunal directed the Assessing Officer to verify the details and grant the TDS credit in accordance with the law. This ground of appeal was allowed for statistical purposes.

In conclusion, the appeal was allowed for statistical purposes, and the matter was remanded to the Assessing Officer for de novo adjudication on certain issues. The tribunal emphasized affording the appellant an opportunity of hearing before passing any order.

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