9911796707
TMI Blog2012 (7) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... o.550/Ahd/2011 and they are listed herein below: "1. The Ld. Commissioner of Income tax (A) has erred in law and on facts of the case in directing the AO to verify the contention of assessee and to delete the addition if found correct, in contravention of Sec. 251 of the I.T. Act. In respect of the following issues: a. Addition of Rs.13,40,365/- being disallowance of unpaid service tax. b. Addition of Rs.15,66,720/- being disallowance of service tax. c. Addition of Rs.6,61,224/- being disallowance of rent expenses. d. Addition of Rs.1,04,000/- being disallowance out of consultancy and sales incentive expenditure. 2. On the facts and circumstances of the case, the Ld. Commissioner of Income tax (A) ought to have upheld the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the year under appeal. d. That the CIT (A) has erred in law in confirming the disallowance of Rs.5 lacs out of the telephone expenses without any basis and ignoring the growth in business, increase in telephone expenses was justified. That the CIT (A) did not consider the ledger account of the telephone expenses, wherein the telephone numbers from which tele calling was made by the appellant was also mentioned. e. The appellant therefore prays that the additions sustained by the CIT (A) may kindly be ordered to be deleted and appeal be allowed in toto." ITA No.550/Ahd/2011 (AY: 2007-08 - revenue's appeal) 4. The assessee is a Private Limited Company engaged in the business of management consultancy services, filed its return of inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) to set aside the order of the learned AO has been omitted by the Finance Act, 2001 with effect from 1st June, 2001. Therefore, we find the order of the learned CIT(A) to be erroneous and hereby, set aside the same and remit back the case to the file of the learned CIT(A) to pass appropriate order as per the provisions of the Act, after obtaining remand report from the learned AO. We further direct the assessee to cooperate before the revenue in expediting the appellate proceedings. The lethargic approach of the assessee is not appreciable keeping in view of the fact that it is a registered Private Limited Company incorporated under the Companies Act and, therefore, bound by various statutory laws and the assessee of this stature cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
