2023 (2) TMI 447

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....lowing substantive grounds of appeal:- "I. On the facts and circumstances of the case and in law the learned Commissioner of Income Tax (Appeals), erred in confirming the addition of Rs.23,15,360.00 II. The Appellant respectfully, submits as under:- 1. The Learned Commissioner of Income Tax Appeals (CIT-A) has without going into the facts has sustained addition aggregating to Rs.23,15,360.00 2. The Learned CIT-A has sustained the addition after being aware that the appellant had not agreed for additions made and as the case was being barred by limitation the appellant did not get proper opportunity of being heard. 3. That the order is bad in law, not in agreement with facts and is against the pri....

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....resentative of the assessee. Further submitted that, the assessee cannot retract the admission made by his representative before the A.O. merely by filing appeal through different advocate/chartered accountant the admission made by the representative of the assessee is binding on the assessee. Therefore, the assessee cannot find fault with the orders of the Lower Authorities. Thus, the Ld. DR relied on the orders of the Lower Authorities. 8. We have heard the parties perused the material available on record and gave our thoughtful consideration. 9. It is not in dispute that during the assessment proceedings in response to show cause notice dated 22/12/2016, the representative of the assessee attended on 27/12/2016 and vide order sheet....

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.... assessee. It has been informed to the Bench by the Ld. Counsel for the assessee that, the assessee has not taken any action against the AR who claimed to have been surrendered before the A.O. without the consent of the assessee. Therefore, the said allegation made by the assessee against the AR who has represented the assessee before the Ld. A.O. cannot be believed merely based on an affidavit filed by the assessee, that too when nothing brought on record by the assessee regarding the action taken against the said AR for alleged professional misconduct. 13. Be that as may, the fact remains that, the Ld. A.O. has not decided the issues involved before him on its merit and passed the assessment order only based on the admissions/surrender....