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2019 (5) TMI 17 - AT - Income TaxDisallowance of reimbursement of expenses u/s. 40(a)(i) - cryptic order of CIT- A HELD THAT:- order of CIT (A), it is seen that the order is very cryptic. On page no. 22 of the paper book for Assessment Year 2012-13, the invoice is available in respect of Hong Kong Dollars 31,123 equivalent to ₹ 2,08,350/-. Similarly on page no. 29 of the paper book is the copy of another invoice for Great Britain Pound (GBP) 1,360.95 equivalent to ₹ 1,14,180/-, total amount of these two invoices in Rupees terms comes to ₹ 3,22,530/-. We fail to understand what is the objection of CIT (A) and what is the basis of his decision Additions made to the income returned solely relying on the information contained in Form No.26AS - Held that:- Assessee has filed reconciliation statement with Form 26AS along with the explanations for differences and the same is available in paper book for Assessment Year 2012-13. As per the certificate given by the assessee in the paper book, all the documents contained in the paper book were before AO and CIT(A) both. Hence this reconciliation statement was available before CIT(A) also. The CIT(A) has not pointed out any specific mistake in the reconciliation statement and he has simply stated that the assessee should have reconciled year-wise and ascertained the correct reason as to why such difference was there. In our considered opinion, ld. CIT(A) should have passed a speaking and reasoned order. Disallowance u/s. 40(a)(ia) out of Car Hire charges - HELD THAT:- Disallowance u/s. 40(a) (ia) out of Car Hire charges was decided by CIT (A) in a cryptic manner. In view of the above factual position, we are of the considered opinion that the entire issue in all the three years should go back to the file of CIT(A) for fresh decision by way of a speaking and reasoned order after providing adequate opportunity of being heard to both sides. Hence we set aside the order of CIT (A) in all the three years and restore the matter back to his file for fresh decision by way of a speaking and reasoned order - Appeals filed by the assessee are allowed for statistical purposes.
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