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2017 (4) TMI 512 - ITAT MUMBAIDisallowance of hire charges - Held that:- Since the details called for were not filed, the AO disallowed the assessee’s claim. On appeal, the learned CIT(A) observing that no primary details or explanations were filed to support the assessee’s claim regarding payment to ‘Mahindra’, upheld the disallowance made by the AO. Before us also, except for making the claim that the said expenditure is purely business expenditure allowable under section 37(1) of the Act, no explanations were made or details/evidences filed to support and justify the assessee’s claim. In this view of the matter, we have no reason to interfere with the findings of the authorities below and uphold the same. - Decided against assessee Non-reconciliation of turnover - Held that:- CIT(A) records that the assessee submitted the relevant documents and information in this regard and allowed the assessee relief by deleting the said addition to turnover, evidently without affording the AO adequate opportunity of being heard and to rebut the same. In this factual matrix of the matter, we are of the view that the learned CIT(A) has violated the principles of natural justice as mandated under Rule 46A(3). Thus as CIT(A) having failed to give adequate opportunity to the AO of being heard in the matter, the conditions enumerated in sub-Rule (3) of Rule 46A remained uncomplied with. We, therefore, set aside the order of the learned CIT(A) in deleting the addition on account of unreconciled turnover (i.e. between TDS certificates and turnover shown in the Profit & Loss account) and restore the matter to the file of the learned CIT(A) for fresh consideration and adjudication thereon, only after affording the AO adequate opportunity of being heard and to rebut the details/evidences put forward by the assessee in this regard. - Revenue’s appeal is allowed for statistical purposes
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