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2020 (8) TMI 164 - ITAT MUMBAIDisallowance of annual maintenance charges for software out of total annual maintenance charges - addition on the ground that the same do not pertain to the assessment year under consideration - HELD THAT:- We have noted that the assessee has placed on record copy of submission with regard to the software expenses before assessing officer and the copy of written submission filed before ld CIT(A) on the issue of Software expenses. Assessee also filed application dated 24.01.2018, for admitting additional evidences on the impugned issue. On the admission of additional evidence the CIT(A) sought the remand report of the assessing officer, copy of such application is also on record. The copy of remand report dated 23.08.2018, furnished by assessing officer for objecting the admission of additional is also available on record. Despite sufficient material on record, including the copy of tax invoice with regard to annual maintenance of Software and written submission, the ld CIT(A) affirmed the action of assessing officer without examining the facts by holding that no submissions were made by assessee. Considering AO in his remand report has already accepted that the submissions of the assessee are in order, therefore, we direct the assessing officer to allow the expenses. Even otherwise, we have seen that on the tax invoice it is clearly mentioned that purchase order was placed on 10.02.2014, invoice was generated on 10.03.2014 and maintenance contract was valid till 31st December 2014. - Decided in favour of assessee.
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