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2016 (8) TMI 264 - ITAT MUMBAI

2016 (8) TMI 264 - ITAT MUMBAI - TMI - Disallowance of purchase and professional/ technical fee - Held that:- A cursory glance upon these bills and other evidences shows that these cannot be ignored without their verification. Therefore, with a view to meet the ends of justice, we send both of these issues back to the file of the AO with a direction to give adequate opportunity of hearing to the assessee to file all the details and evidences as may be considered appropriate by the assessee. The .....

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255/Mum/2014 - Dated:- 24-6-2016 - Shri Amit Shukla, Judicial Member, and Shri Ashwani Taneja, Accountant Member For The Appellant : Shri D. C. Jain (AR) For The Respondent : Shri K. Ravi Kiran (DR) ORDER Per Ashwani Taneja (Accountant Member): This appeal has been filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), Mumbai- 36 {(in short CIT(A) }, dated 04.09.2013 passed against assessment order u/s 144 r.w.s. 147 dated 31.07.2007 for the Assessment Year 2004-05 .....

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or the purchases and, therefore, deduction of ₹ 9,42,532/= being the purchases made from the customers ought to have been allowed while computing the total income of the appellant. 2. ADDITION OF ₹ 1,50,000/- as Professional/Technical fees in Total Income: i. The Commissioner of Income-tax (Appeals) -36 erred in confirming the addition of ₹ 150,000/- as professional fees while computing the Total Income of the appellant. ii. The said CIT (A) erred in observing that sufficient e .....

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erred in observing that sufficient evidence to prove that these expenses were submitted before the CIT(A) -36 ii. The appellant submits that the disallowance of ₹ 1,99.130 ought to have been deleted, since all the details of expenses were submitted during the course of hearing. 4. DISALLOWANCE OF DEPRECIATION OF ₹ 59,800/= i.The CIT(A)- 36 erred in confirming the disallowance of depreciation on the addition of fixed assets made during the year under assessment; ii.The appellant submi .....

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Shri D. C. Jain, (AR) on behalf of the Assessee and by Shri K. Ravi Kiran, Departmental Representative (Ld. DR) on behalf of the Revenue. 3. During the course of hearing, Ld. Counsel filed a petition for condonation of delay dated 25.05.2016 along with an affidavit depending the facts on oath which led to delay in filing of the appeal, duly signed and verified by Mrs. Balbir Kaur Kaushal one of the partner of the assessee firm. The Ld. Counsel made arguments, on the basis of this petition and th .....

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Appeals)-36 Mumbai; 3. That the order of the Commissioner of Income Tax (Appeals)-36 was served on the appellant on 29th August, 2013 on the following address; Gala no.16, Sardar Pratap Singh Industrial Estate, L.B.S. Marg, Bhandup (W), Mumbai-400078. 4. That however, the said order was not made available to me by the other partner Mr. Manvier Sigh Kaushal, since there was dispute between Mr. Manvir Kingh Kaushal and Mr. Surinderpal Singh Kaushal (My spouse). 5. That Mr. Manvir Singh Kaushal and .....

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der of the CIT-(A)-36, was not made available to me. 8. That when I received the order of the CIT(A)-36, the time limit of filing the appeal with your honour was elapsed. I immediately instructed my Chartered Accountant to file an appeal against the said order. 9. That I submit that the delay in filing the appeal purely due to a circumstantial happening and not a deliberate attempt, I humbly PRAY your honour to condone the delay and take the matter on board. 10. That I hope and do trust your hon .....

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representation were not being made because of the ongoing dispute of the family of the partners. Under these circumstances, in all fairness and to meet the ends of justice, we grant the condonation in delay of filing the present appeal and the same is herby admitted for adjudication on merits. 4. Ground Nos. 1 & 2: These grounds deal with the disallowance of purchase of ₹ 9,42,532/- and professional/ technical fee for ₹ 1,50,000/-. It was submitted that requisite evidence to subs .....

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