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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 31.01.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. Addl./JCIT(Appeals), Panaji.
In this case, the Ld. AO-CPC made an adjustment to the return of income of the assessee and issue a notice of demand.
The assessee approached the Addl./JCIT(Appeals) with a prayer that the action of Ld. AO-CPC has resulted in a double addition. However, he could not succeed since the Ld. Addl./JCIT(Appeals) relied on the action of Ld. AO-CPC.
The assessee has approached the ITAT with grounds challenging this action and has also raised an issue that there was denial of opportunity at both the levels.
Before us the Ld. AR took us through the facts of the case and pointed out that the addition was made on misunderstanding of the figures given in the return of income. It was averred that the assessee may be given another chance to present the facts before the Ld. AO so that there is no miscarriage of justice in the shape of a double addition.
The Ld. DR relied on the orders of the authorities below.
We have considered the rival submissions and have gone through the records before us. We find that this is a facts-based issue and there appears to be some merit in the Ld. AR’s assertion that this could be a case of double addition. Accordingly, we deem it fit to set aside the impugned order and remit the same back to the file of Ld. AO for re-verifying his calculations on the basis of submissions to be filed by the assessee.
In the result, the appeal is partly allowed for statistical purposes.