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of The ITAT held that the AO correctly framed the assessment under section 143(3) without considering the DVO's report, as it was not available at that time, and the CIT(A) erred in invoking section 69 to confirm an addition based on new facts. Consequently, the appellate order under section 69 and the subsequent rectification order under section 154, dependent on the assessment order, were quashed and set aside. The tribunal found denial of natural justice in not considering the DVO's report during assessment. Therefore, the matter was remitted to the AO for fresh adjudication after considering the DVO's report, with directions to afford the assessee a reasonable opportunity of hearing and admit any relevant evidence. Both appeals of the assessee were allowed.
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