2022 (6) TMI 119

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....ness of manufacturing of M.S. Ingots. Assessee filed its return of income for A.Y. 2010-11 on 15.10.2010 declaring total income at Rs. 13,16,281/-. The case was selected for scrutiny and thereafter assessment was framed u/s. 143(3) of the Act vide order dated 25.03.2013 and the total income was determined at Rs. 14,42,32,556/-. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who vide order dated 05.09.2014 in Appeal No. 7/13-14 granted substantial relief to the assessee. Aggrieved by the order of CIT(A), Revenue is now in appeal and has raised the following grounds: "1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in law and on facts in restricting the addition to Rs. 1,46,46,619/- as....

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....05.2019 8. 29.08.2019 - matter was adjourned to 14.11.2019 9. 14.11.2019 - matter was adjourned to 22.01.2020 10. 22.01.2020 - matter was adjourned to 19.03.2020 11. 19.03.2020 - matter was adjourned to 25.05.2020 12. 25.05.2020 - matter was adjourned as Bench was not functioning to 30.07.2020 13. 30.07.2020 - matter was adjourned as Bench was not functioning to 12.10.2020 14. 12.10.2020 - matter was adjourned to 24.11.2020 15. 24.11.2020 - matter was adjourned to 08.02.2021 16. 08.02.2021 - matter was adjourned to 15.04.2021 17. 15.04.2021 - matter was adjourned to 24.06.2021 18. 24.06.2021 - matter was adjourned to 13.09.2021 19. 13....

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....e order of AO, assessee carried the matter before CIT(A). CIT(A) granted partial relief to the assessee. Aggrieved by the order of CIT(A), Revenue is now in appeal before us. 8. Before us, Learned DR pointed to the findings of CIT(A) at Para 8.1.1 of the order. From that para he submitted that initially the addition was made by the AO based on the order dated 03.05.2012 passed by the Commercial Tax Department. He further submitted that CIT(A) had granted relief to the assessee for the reason that the aforesaid order of Commercial Tax Department was set aside by Additional Commissioner of Commercial Tax (Appeals) on 11.03.2013 for re-adjudication by the AO. He thereafter pointed to the findings noted by the CIT(A) that the aforesaid order....