2020 (7) TMI 16

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....he assessment year 2013-14. 2. The revenue is aggrieved by the decision of Ld CIT(A) in holding that the additions made by the AO in the rectification order passed u/s 154 of the Act is debatable in nature and accordingly deleting the additions. 3. In the cross objection, the assessee is contending the decision of Ld CIT(A) in holding that there was no violation of principles of natural justice committed by AO while passing the rectification order. 4. The facts relating to the case are stated in brief. The assessment of the year under consideration was completed by the AO u/s 143(3) of the Act on 29.11.2016. Subsequently, the AO noticed that there are certain mistakes apparent from record in the assessment order passed by him. Acco....

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....he assessee contended before him that the A.O. did not provide sufficient opportunity and hence, there was violation of principles of natural justice. The said claim of the assessee was rejected by the Ld. CIT(A). With regard to additions made by the A.O., the Ld. CIT(A) deleted them by holding that both the issues are debatable in nature and hence the A.O. could not have passed the rectification order u/s 154 of the Act. Both the parties are aggrieved by the order so passed by the Ld. CIT(A). 7. We heard the parties and perused the record. The Ld. A.R. submitted that the depreciation claimed @ 60% by the assessee relate to computers and peripherals attached to the computer. He submitted that the nomenclature of the heading was mentioned....

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....fication order without providing adequate opportunity to the assessee. 10. Having heard the rival submissions on this issue, we are of the view that this issue requires fresh examination at the end of the A.O. for the reason that:- a) The assessee was not provided with adequate opportunity to present its case before the A.O. b) The assessee also pleads for one opportunity to furnish breakup details of items included under the heads "Plant and Machinery - General" and "Plant and Machinery - Office". Accordingly, we set aside the order passed by Ld. CIT(A) on this issue and restore the same to the file of the A.O. for examining it afresh. 11. The next issue relates to addition made u/s 14A of the Act. The assesse....