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2020 (12) TMI 824 - ITAT PUNEAddition u/s.68 - assessee failed to submit names, address and PAN of the parties regarding the trade payables along with confirmation letters as instructed - HELD THAT:- As noted that even before the Tribunal also, on the given dates of hearing, the assessee has evaded the process of law by non appearance. Considering the fact that Income Tax Legislations are within the purview of welfare legislations and the tax payer‟s interest should be protected, therefore, we are of the considered view, one final opportunity should be provided to the assessee. In view thereof, we set aside the order of the Ld. CIT(Appeals) on this issue and restore the matter back to his file for re-adjudication while complying with the principles of natural justice. At the same time, we direct the assessee to furnish relevant details/evidences in order to substantiate their case on merits. Thus, Ground No.1 raised in appeal by the assessee is allowed for statistical purposes. Additions made on account of statutory payment in respect of service tax etc. payable - HELD THAT:- As our observations with regard to Ground No.1 in the aforesaid Paragraph (Para No.6) and the same findings shall be applicable for this ground also since the Ld. CIT(Appeals) has upheld the disallowance for absence of evidences which the assessee was supposed to file before him. Thus, Ground No.2 raised in appeal by the assessee is allowed for statistical purposes. Disallowance on certain expenses on account of rent, advertisement and legal & professional fees - HELD THAT:- We set aside the order of the Ld. CIT(Appeals) on this issue and restore the same to his file for re-adjudication and our findings given in respect of other two grounds.
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