TMI Blog2016 (1) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... parent that on 25.03.2015 the assessee was shown remand report and on the same day the appellate order was passed by the learned Commissioner of Income-tax (Appeals) enhancing the income of the assessee by ₹ 2 lacs. We also could not gather from the order of the learned Commissioner of Income-tax (Appeals) that how the sum of ₹ 2 lac was arrived at. We are not at all concerned with whether the assessee agreed with the enhancement or not. In absence of show cause notice to the assessee stating the defects , allegation and the manner of determining the amount of enhancement and then fixing the date of hearing after affording reasonable time to the assessee to rebut the allegations and then passing a speaking order making enhancement of income is mandatory. Further on the grounds raised before CIT (A) there is no finding given by him whether confirming or deleting disallowance . We are not in a position to sustain the order of CIT (A) confirming other additions as well as the amount of enhancement of ₹ 2 lac. Therefore, in the interest of justice we set aside the matter back to the file of Commissioner of Income-tax (Appeals) with a direction to pass a speaking order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of the appellant on the account of free insurance scheme and the CIT(A) has also erred in upholding the same. 8. That, in view of the facts and circumstances, the CIT(A)/ AO has erred in law and on facts in making the addition of ₹ 40,000/- on account of depreciation claimed on car and scooter due to personal use, which is unjust, arbitrary, unlawful, highly excessive, based on surmises and conjectures and cannot be justified by any material on record. 9. That the Assessing Officer, in view of the facts and circumstances of the case erred on facts and in law in making the addition/ disallowance of ₹ 6,988/- on account of misc. expenses and the C1T(A) has also erred in upholding the same. 10. That the Assessing Officer, in view of the facts and circumstances of the case erred on facts and in law in making the ad-hoc addition/ disallowance of ₹ 20,101/- on account of generator running and maintenance expenses and the CIT(A) has also erred in upholding the same. 11. That the Assessing Officer, in view of the facts and circumstances of the case erred on facts and in law in making the ad-hoc addition/ disallowance of ₹ 83,699/- on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penditure cannot ascertained. Therefore to cover up any discrepancy one fourth of this expenditure is disallowed and added in assessee s total income which comes to ₹ 49,504/-. The assessee had debited an amount of ₹ 61,373/- on account of car and scooter running expenses. The personal use of car and scooter can not be ruled out by the partners of the firm. Further the assessee has claimed depreciation on car at ₹ 1,01,014/-. On fourth of depreciation claimed is disallowed on account of personal use of car by the partners. Thus the total disallowance under these heads worked out at ₹ 40,597/- which is added in assessee total income. Further the Assessing Officer disallowed 10% on expenses on generator running and maintenance expenses because no proper bills and vouchers were provide. Therefore, the Assessing Officer disallowance the expenses and added ₹ 20,101/- on the total income of the assessee. Further the Assessing Officer asked the assessee to furnished the justification of advertisement expenses of ₹ 8,36,991/-, but the assessee failed to furnish any justification in this regard. So, the Assessing Officer disallowed and added ₹ 83,69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the learned Commissioner of Income-tax (Appeals) stating that the assessee has agreed before the learned Commissioner of Income-tax (Appeals) for enhancement there is no reason in the appeal now to be filed before ITAT. Therefore same may be dismissed. 6. We have carefully considered the rival contention, the power of the Commissioner of Income-tax (Appeals) are enshrined in section 251 of The Income Tax Act which are as under :- Powers of the [Principal Commissioner or Commissioner] (Appeals)]. (1) In disposing of an appeal, the Commissioner] (Appeals)] shall have the following powers- .. (2) The [Principal Commissioner or Commissioner] (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction. 7. According to provisions of sub-section 2 of section 251 of the Income Tax Act , the learned Commissioner of Income-tax (Appeals) shall not enhance the assessment unless the appellant had a reasonable opportunity of showing cause against any such enhancement. On reading the order of the learned Commissioner of Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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