Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 1099 - AT - Income TaxAddition being 20% of the expenses debited under the head “Computer Expenses” - Disallowance on the ground that assessee did not produce proper details - HELD THAT:- The lower authorities have not pointed out any defect in the various details filed by the assessee. It also appears to us that the lower authorities have not gone through the details that pertain to the major amount of the computer, printing and stationery expenses. CIT(A) also without going through the details filed before the A.O. has simply rejected the details filed by the assessee before him on the ground that assessee has not filed any application for admission of additional evidences. When all these details are already on the record of the A.O, therefore, there is no necessity on the part of the assessee to file any application for admission of additional evidence. CIT(A), in the instant case has neither perused the details filed before the A.O. nor applied her mind. We, therefore, set aside the Order of the Ld. CIT(A) and direct the A.O. to delete the addition. Grounds raised by the assessee are accordingly allowed.
|