TMI Blog2019 (1) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... nt details. AO shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes. - Appeal filed by the assessee is allowed for statistical purpose. - ITA No.1684/Del/2018 - - - Dated:- 10-12-2018 - Sh. R.K. Pand, Accountant Member For the Appellant : None For the Respondent : Sh. P.S. Thuing Aleng, Sr. DR ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 19.12.2017 passed by the CIT (A)-VII, New Delhi relating to A. Y. 2014-15. 2. None appeared on behalf of the assessee despite service of notice. Therefore, I proceed to decide the appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of business promotional expenses. The appellant was asked to file details of these expenses with documentary evidences and to justify the claim of expenses for the purpose of business. It has been submitted that the appellant is not selling any established product, hence has to spend lot of money to advertise its products, so that doctors and customer get to know about the products of the company. Necessary details, confirmations of some parties and certain bills were filed. The appellant submitted that these expenses were incurred wholly and exclusively for the purposes of business and with these business promotion expense, the turnover of the company has also increased. The explanation of the appellant was not wholly acceptab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayments were made through account payee cheques and therefore provision of section 40 A(3) are not applicable. Considering the totality of the facts of the case and in the interest of justice I deem it proper to restore the issue to the file of the Assessing Officer with a direction to give one final opportunity to the assessee to substantiate its case by producing the relevant details. The Assessing Officer shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purpose. The order was pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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