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2019 (5) TMI 433 - AT - Income TaxRectification u/s 154 - addition of prior period expenses and late payments of employees/employer’s contribution towards PF in rectification order - HELD THAT:- Having failed to raise issue challenging quashing of rectification order u/s 154, we have no option to proceed further in dismissing the appeal for failure to raise ground questioning the order of CIT(A) involving the root of the case. Therefore, the appeal of the Revenue is dismissed. Addition on account of miscellaneous expenditure - miscellaneous expenses including the preliminary expenses and pre-operative expenses, deferred revenue expenses and portal website development expenses. These expenses relate to earlier years which have been written off in accordance with statutory provisions - HELD THAT:- CIT(A) after examining the matter and the reply of the AO, find that the Assessing Officer has drawn certain adverse inferences where there was, according to the AO non-compliance / non-satisfactory compliance to his show-cause letter. As carefully considered the submissions of the A.R. Find that the AO has made the disallowance without recording any specific finding, and therefore the basis for such disallowance is not supported. In so far as the claim for writing off deferred expenditure on portal development, agree with the contention that this practice is being followed on a regular basis from year to year, and has also been accepted. Notice issued beyond the prescribed time limit as required u/s 143(2) - HELD THAT:- Without bringing on record the relevant evidence to show that was issued beyond time limit, we cannot give any finding on such bald submissions but however in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration and pass order by giving reasons thereon. Therefore, ground raised under Rule 27 of the Income Tax (Appellate Tribunal) Rule 1963 by the assessee is allowed for statistical purposes and in view of the decision taken by us in ground raised by the assessee under Rule 27, grounds raised by the Revenue in the main appeal becomes academic and requires no adjudication at this point of time - Appeals of the Revenue are partly allowed for statistical purposes.
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