2023 (4) TMI 795

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.... "1(a). On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) erred in upholding the additions/ disallowances made by the Learned ADIT-CPC in the order under section 143(1) of the Income Tax Act, 1961 ('Act'). 1(b). On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) erred in not providing opportunity of personal hearing/ video conferencing before upholding the additions/ 1(b) disallowances made by the Learned ADIT-CPC in the order under section 143(1) of the Income Tax Act, 1961 (Act), thereby violating the principles of natural justice. 2(a). On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) grossly erred in upholding the disallowanc....

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....iscipline and upholding the addition made by the learned ADIT-CPC for delay in deposit of employees contribution to provident fund and ESI even though the jurisdictional Hon'ble AT have held on the contrary in the case of Harendranath Biswas (ITA No.186/Kol/2021). 4(b) On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) has erred in holding that the amendment made in the provisions of section 36(1)(va) of the Act vide Finance Act, 2021 is retrospective in nature. 5(a) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in upholding the levy of excess interest under section 234B and 234C of the Act of Rs 72,940 and Rs 60,381 respectively. 5(b) On the facts and in the circumstances ....

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....y e-filed along with return of income within the due date. That the ld. CIT(A) has rejected the appeal of the assessee only on the vague reason that the assessee might not have filled the columns of corresponding schedule u/s 80IA or might not have efiled the Form 10CCB within the due date. He has only held that the filing of Form 10CCB only will not help the assessee, if the deduction has not been claimed by properly filling up required schedule as discussed above. 5. However, it has not been pointed out by the CIT(A) as to what was the error in filling up the schedule etc. In fact, the reasons pointed out by the CPC as well as reasons given by the CIT(A) are vague and ambiguous. It is neither the case of the Assessing Officer nor of the ....