TMI Blog2013 (7) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity was given to produce the documents on this issue, therefore, additional documents were filed at the appellate stage on which remand report from the AO was called for, but the AO has not given any finding against the assessee based on the additional evidences - Nothing is brought on record if any adverse findings were given by central excise authorities against the assessee for assessment year under appeal - in absence of any material against the assessee, such addition could not have been made - Decided against Revenue. - TAX APPEAL NO. 509 OF 2012 - - - Dated:- 7-1-2013 - AKIL KURESHI AND SONIA GOKANI , JJ. For the Appellant : Ms. Paurami B Sheth. ORDER:- PER : Akil Kureshi Revenue is in appeal against the, judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departmental appeal on ground No.1 is accordingly dismissed. However, the order of learned CIT(A) in refusing to grant depreciation on tangible assets is set aside and the matter is restored to the file of the AO for reconsideration. The AO shall pass reasoned order by giving reasonable sufficient opportunity to the assessee considering the valuation report of Dalal Mott MacDonald and the evidences produced by the assessee for purchase of tangible assets. In the result, ground Nos.2 and 3 of the appeal of the assessee are allowed for statistical purposes." 3. When the Tribunal has merely remanded the issue for further consideration of the Assessing Officer with reference to the material on record, in our opinion, no question of law arises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n presumption and assumption observed that it is likely that the assessee would continue to receive bills without actual delivery. The findings of learned CIT(A) have no basis and have not been supported by any evidence or material on record. In the absence of any material on record against the assessee, we do not find any justification to sustain even part addition against the assessee. We accordingly, set aside the order of the learned CIT(A) in confirming part addition and sustain the order in deleting the addition. In the result, ground No. 4 of the appeal of the asssessee is allowed and ground No. 4 of the appeal of the revenue is dismissed." 5. Having heard learned counsel for the revenue and having perused the orders on record, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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