2024 (5) TMI 814

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....d by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre, New Delhi ['the Ld. CIT(A)'] is bad in law. 2. That on the facts and in the circumstances of the case and in law, the impugned order of assessment has been framed without granting fair and meaningful opportunity of being heard in respect of the additional facts being used by the Ld. Income Tax Officer Ward 59(4), Delhi ('the Ld. AO') in the assessment proceedings against the Appellant and, as such, the same is contrary to principles of natural justice, apart from being without jurisdiction, and that the Ld. CIT(A) has erred in dismissing the plea of the Appellant in this regard. 3. That on the facts and in the circumstances of the cas....

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....re sustained. 5. Ground No.1 raised by the assessee is general in nature, needs no separate adjudication hence, dismissed. 6. Ground No.2 raised by the assessee is against not providing fair opportunity of being heard to the assessee. 7. Ld. Counsel for the assessee submitted that Ld.CIT(A) did not consider the submission of the assessee. 8. On the other hand, Ld. Sr. DR for the Revenue opposed these submissions. 9. I have heard Ld. Authorized Representatives of the parties and perused the material available on record. It is the contention of the assessee that Ld.CIT(A) did not consider the submissions, made during the course of hearing. This objection of the assessee will be considered while disposing of the other grounds of....

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....is issue is restored to the file of AO for decision afresh. Ground No.3 raised by the assessee is accordingly, allowed for statistical purposes. 14. Ground No.4 raised by the assessee is against the disallowance of deduction claimed under Chapter VI-A of the Act. 15. Ld. Counsel for the assessee submitted that the lower authorities have grossly erred in making and sustaining the addition as the deduction is allowable under Chapter VI-A of the Act. 16. On the other hand, Ld. Sr. DR for the Revenue opposed these submissions and supported the orders of the authorities below. He submitted that the assessee is required to prove that the deduction under Chapter VI-A of the Act, is allowable to the assessee. 17. I have heard Ld. Author....