9911796707
TMI Blog2020 (5) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,28,434/- mainly on the reason that the assessee failed to produce direct evidence in respect of the expenses claimed and therefore, according to the AO, genuineness of the expenses could not be verified. According to the Ld. AR, the assessee company's managing director's parents had expired in this assessment year and due to their ailments, the said director was held up in the hospital and, therefore, could not oversee the income tax assessment carried out during this period. According to Ld. AR, the accounts of the assessee are audited and, therefore, assessee has all the supporting documents to prove the veracity of the expenses. So, according to ld. AR, since there was a genuine cause for not providing the documents and no sufficient o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee could have placed evidence before the first appellate authority or before the Tribunal is really of no consequence for it is the assessment order that counts. That order must be made after the assessee has been given a reasonable opportunity of setting out his case. We, therefore, do not agree with the Tribunal and the High Court that it was not necessary to set aside the order of assessment and remand the matter to the assessing authority for fresh assessment after giving to the assessee a proper opportunity of being heard. Two questions were placed before the High Court, of which the second question is not pressed. The first question reads thus : "1. Whether, on the facts and in the circumstances of the case, the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thereafter the AO to give dates of hearing and then the AO shall decide the issue of expenses incurred by the assessee afresh in accordance to law. 3.1. Before parting, it is noted that the order is being pronounced after ninety (90) days of hearing. However, taking note of the extraordinary situation in the light of the COVID-19 pandemic and lockdown, the period of lockdown days need to be excluded. For coming to such a conclusion, I rely upon the decision of the Co-ordinate Bench of the Mumbai Tribunal in the case of DCIT vs. JSW Limited in ITA No. 6264/Mum/2018 & 6103/Mum/2018, Assessment Year 2013-14, order dt. 14th May, 2020. In light of the above discussion, the appeal of assessee is allowed for statistical purposes. 4. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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