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2020 (5) TMI 651 - AT - Income TaxDisallowance of expenses on various heads viz., tours & travels and repairs & maintenance - assessee failed to produce direct evidence in respect of the expenses claimed - according to the AO, genuineness of the expenses could not be verified - HELD THAT:- Assessee has brought to our notice that its director’s parents expired during the year under consideration and, therefore, he was held up in hospital discharging his pious obligation by looking after them in the Hospital. Since the assessee could not produce the evidence, AO has disallowed the expenses. Since there is a reasonable cause for the assessee not to appear before the AO, in the interest of Justice and fairplay, set aside the impugned order of Ld. CIT(A) and remand the matter back to the file of AO for fresh adjudication. As relying on TIN BOX COMPANY VERSUS COMMISSIONER OF INCOME-TAX [2001 (2) TMI 13 - SUPREME COURT] set aside the impugned order of the Ld. CIT(A) and remand the matter back to the file of AO for fresh adjudication. Order pronounced after ninety (90) days of hearing - COVID-19 pandemic and lockdown ordered by GOI - HELD THAT:- Taking note of the extraordinary situation in the light of the COVID-19 pandemic and lockdown, the period of lockdown days need to be excluded. For coming to such a conclusion, rely upon the decision of the Co-ordinate Bench of the Mumbai Tribunal in the case of DCIT vs. JSW Limited [2020 (5) TMI 359 - ITAT MUMBAI].
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