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2022 (6) TMI 1064 - AT - Income TaxDisallowance one tenth of total car expenses on ad-hoc basis - HELD THAT:- We are of the view, that the disallowance out of car expenses has been made by the Assessing Officer and has been confirmed by the Ld.CIT(A) without proper reasoning or justification and without supporting materials. We also find from the perusal of record that the issue regarding disallowance of car expenses had travelled to ITAT in assesee’s own case in Assessment Year 2007-08 [2011 (12) TMI 771 - ITAT DELHI] wherein the disallowance out of car expenses was deleted by Coordinate Bench of ITAT, Delhi. TDS credit denied - HELD THAT:- CIT(A) did not adjudicate this ground of appeal in the impugned appellate order dated 19/03/2019. On perusal of records in ITAT, we find that neither side has provided the relevant material on the basis of which this issue can be finally decided by us. Therefore, this issue is set aside to the file of the Ld.CIT(A) with the direction to adjudicate the ground of appeal pertaining to credit for TDS, taken by the assessee in this regard, in the Appeal filed before the Ld.CIT(A) The Ld.CIT(A) is further directed to give reasonable opportunity to the assessee before passing fresh order. Ground No. 3 of present Appeal before us is disposed of in accordance with the aforesaid directions and is treated as partly allowed for statistical purpose.
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