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DCIT Versus Indian Delco Pvt. Ltd.

2015 (4) TMI 431 - ITAT DELHI

Disallowance of expenses - Whether CIT(A) has erred in deleting the addition made by the A.O. on account of expenses claimed, but no details in support of its contention had been filed during the course of assessment proceedings - Held that:- Assessing Officer completed assessment proceedings ex partie u/s 144 of the Act and the assessee was prevented by this reason in filing necessary and relevant explanation, details and evidence before the AO. Hence, we further, hold that in this situation th .....

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the AO and admitted the additional evidence but the remand report of the AO was not called and AO was not allowed to comment upon the merits of the additional evidence. In this situation, it can safely be presumed that the CIT(A) considered additional evidence in violation of Rule 46A of the Rules and granted relief for the assessee. - Matter remanded back - Decided in favour of Revenue. - ITA NO. 2363/DEL/2013 - Dated:- 20-3-2015 - Shri R.S.Syal And Shri C.M.Garg JJ. For the Appellant : Sh. R.I .....

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expenses claimed, but no details in support of its contention had been filed during the course of assessment proceedings. 2. On the facts and in the circumstances of the case, the CIT(A) has erred in violation of Rule 46A of the Income Tax Rules, 1962, by not following the decision of the Hon ble High Court in the case of M/s Manish Buildwell Pvt. Ltd. 204 Taxman 106, wherein it was held by the Hon ble jurisdictional High Court to give two stage opportunity under Rule 46A i.e. first before admis .....

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erefore, he disallowed entire amount of expenses to the total income of the assessee. Being aggrieved by the above assessment order, the Assessee preferred an appeal before CIT(A) which was allowed by passing the impugned order and the first appellate authority deleted the entire addition made by the AO. Now the aggrieved revenue is before this Tribunal with the grounds as reproduced hereinabove. 4. Apropos ground nos. 1 & 2 :- We have heard argument of both the sides and carefully perused t .....

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a), the Ld. DR submitted that the CIT(A) has erred in law in admitting and considering additional evidence of the assessee under Rule 46A of the Income Tax Rules, 1962. The Ld. DR further submitted that impugned order may be set aside by restoring that of the AO. Alternatively, the ld. DR submitted that if it is found just and proper then the case may be restored to the file of either to the file of AO or to the file of CIT(A) for afresh adjudication. 5. Replying to the above, Ld. Counsel for th .....

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therefore, the same were submitted before the CIT(A) as additional evidences and the same was rightly admitted and considered by the First Appellate Authority as per provisions of Rule 46A of the Rules. However, the Ld. Counsel of the assessee finally submitted that if it is found just and proper then the case may be restored to the file of AO for afresh adjudication and the assessee has no serious objection to that. 6. On carefully consideration of above rival contention of both the sides at th .....

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