TMI Blog2018 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT ) and after giving due opportunity to the assessee to present its case. We also direct the assessee to cooperate with the proceedings before the Ld. first appellate authority and to submit all the relevant details when required to do so failing which the Ld. first appellate authority will be at liberty to decide the issue on merits. Disallowance of commission - Held that:- A perusal of the impugned order shows that the Ld. CIT (Appeals) had raised the query on 11/03/2013 requiring the assessee to furnish the details by 18/03/2013 which was not complied by the assessee. The impugned order was passed on 22/03/2013. Thus, the assessee did not have ample time to submit the details as required by the Ld. first appellate authority. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 27-12-2017 - SHRI B.P.JAIN, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER For The Appellant : Shri S.K. Jain, Sr. DR For The Respondent : None present ORDER PER SUDHANSHU SRIVASTAVA, J.M. These are cross appeals for AY 2009-10. ITA No. 3582/Del/2013 has been preferred by the revenue against the order dated 22.03.2013 passed by the Ld. Commissioner of Income Tax (Appeals)-V, New Delhi. The following grounds have been raised in this appeal:- 1. On the facts and in the circumstances of the case the as well as in law the Ld CIT(A) has erred in restricting the disallowance of brought forward depreciation to ₹ 87,92,149/- as against ₹ 4,19,90,966/- made by the A.O. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... None was present for the assessee when the appeals were called out for hearing. A perusal of the entries in the order sheet shows that this appeal was first listed for hearing on 3rd of December 2013 and has been adjourned on five earlier occasions on the request of the assessee. It is also seen that the appeals were adjourned to 5th of June 2017 on 14/03/2017 and, thereafter, the assessee approached the Hon ble President of the ITAT with an application for pre-ponement of the appeals and the same were pre-poned for hearing to 25th May, 2017 vide order of the Hon ble President dated 17/04/2017. However, on 25th of May 2017 also the assessee requested an adjournment. Thus, it is very much evident that the assessee is not interested in prose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled the Act ) which was earned during the tax holiday period. On the dismissal of assessee s grounds relating to commission expenses and agriculture expenses by the Ld. CIT (Appeals), the Ld. departmental representative placed reliance on the orders of the both the authorities below. 5. We have heard the Ld. departmental representative and have also perused the material on record. As far as the issue of set off of brought forward depreciation is concerned, it is seen that the AO has disallowed carry forward of depreciation pertaining to assessment year 2000-01 to assessment year 2009-10 as well as brought forward unabsorbed depreciation up to assessment year 01 02 amounting to ₹ 1,96,32,702/-. The Ld. CIT (Appeals) has held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails when required to do so failing which the Ld. first appellate authority will be at liberty to decide the issue on merits. Thus, the grounds of both the parties in respect of unabsorbed depreciation are allowed for statistical purposes and the appeal of the Department also stands allowed for statistical purposes. 5.1 The assessee has also challenged the disallowance of commission amounting to ₹ 24,39,930/-. The Ld. CIT (Appeals), while confirming the addition has noted that the AO had made the disallowance merely on the ground that there was no agreement between the parties. The Ld. CIT (Appeals) has also noted that the AO has not questioned the genuineness of the payments but has raised query on the genuineness of the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allowed for statistical purposes. 5.2 Similarly, the disallowance of ₹ 30,117/- on account of agriculture expenses has been confirmed by the Ld. CIT (Appeals) on the ground that nothing was brought on record by the assessee during the first appellate proceedings to rebut the observations of the AO. In the interest of justice, we deem it fit to restore this issue also to the file of the Ld. CIT (Appeals) with the direction to examine it afresh after calling for the required details from the assessee and after giving due opportunity to the assessee. We also direct the assessee to cooperate with the proceedings before the Ld. first appellate authority and to submit all the relevant details when required to do so failing which the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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