TMI Blog2008 (1) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that- (i) since the Tribunal has failed to assign reasons for granting 50 percent, of the claim, the matter was remanded for fresh consideration. (ii) that the explanation offered by the assessee that the amount collected could not be deposited under banafide mistake required reconsideration in order to find out the bona fide of the explanation. - 325 of 2003 - - - Dated:- 9-1-2008 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under the said provision? (2) Whether the Tribunal was correct in holding that the entire expenses claimed was exorbitant and 50 per cent. should be disallowed instead of 100 per cent. as held by the Assessing Officer as section 10(14) of the Act was not satisfied as no uniform had to be purchased and owned by the employees to satisfy any common dress code ? (3) Whether the Tribunal was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 50 per cent. 5. The Revenue is before us challenging its finding on the ground that there was no rationale for granting the relief to the extent of 50 per cent. It is pertinent to mention here that the assessee has not preferred any appeal against the said order, whereby 50 per cent. of the attire allowance has been disallowed by the Tribunal. 6. After having critically gone through the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Therefore, it is desirable that the matter be remanded to the Tribunal for fresh hearing on questions Nos. 2 and 3 after affording opportunity of hearing to both sides. 10. Thus the impugned order passed by the Tribunal so far as it deals with questions Nos. 2 and 3 is hereby set aside and quashed. The matter is remanded to the Tribunal for fresh hearing as mentioned herein above. 11. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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