2021 (8) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue : Ms. Anupama Singla - Sr-DR ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Appeals), " ld.CIT(A)" Surat dated 27.08.2018 for assessment year (AY) 2013-14. 2. At the outset of hearing the Ld. Authorized Representative (AR) of the assessee submits that a very s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The Ld. CIT(A) upheld the action of the Assessing Officer by taking view that assessee has not revised return of income as per section 139(5). And in absence of revised return the assessing officer is bound to make the assessment on original return. Further, aggrieved, the assessee come before this Tribunal by way of second appeal. The Ld. AR of the assessee submits that it is settled law, althou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see and grant appropriate relief to the assessee. 4. On the other hand, the Ld. Departmental Representative (DR) for the Revenue supported the order of the lower authorities. The ld DR for the assessee further submits that in absence of the revised return of income the assessee is not entitled to raised fresh claim. 5. We have considered the rival submission of the parties and gone through t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ised additional claim of excess claim of exemption under section 54B, which has not been examined by the lower authorities. Therefore, we admit the additional ground of appeal and remit the issue back to the Assessing Officer to examine the claim and pass the order in accordance with law. Needless to say, the assessing officer shall grant opportunity of hearing to the assessee. The assessee is als....