TMI Blog2020 (6) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with law. A.O. is also free to conduct appropriate enquiry as deemed fit. On due examination and after affording effective opportunity to the assessee, the A.O. shall decide the matter on merits - Appeal of Revenue is partly allowed for statistical purposes. - I.T.A.No.2954/Chny/2016 - - - Dated:- 29-5-2020 - Shri Duvvuru RL Reddy, Judicial Member And Shri S. Jayaraman, Accountant Member For the Appellant : Mr.M.Srinivasa Rao,CIT D.R For the Respondent : Mr.D.Anand,Advocate ORDER PER S.JAYARAMAN, ACCOUNTANT MEMBER The Revenue filed this appeal against the order of the Commissioner of Income Tax (Appeals)-18, Chennai in ITA No.140/14-15, dated 28.07.2016 for the assessment year 2011-12. 2. Shri Dulqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of expenditure and he had not mentioned on what basis he has disallowed 50 % of the expenditure, 2.2 The ld.CIT(A) erred in not appreciating that a specific questionnaire dated 17/01/2014 was issued to the assessee calling for the information mentioned therein and the disallowance was resorted to by the Assessing officer only because the assessee failed to produce the information called for, even after being accorded reasonable opportunity by the Assessing Officer. 3. The ld.CIT(A) erred in deleting the addition of ₹ 2,03,35,311/- made by the Assessing Officer towards undisclosed investments in the assessment for AY 2011-12. 3.1 The Id. CIT(A) erred in allowing relief to the assessee merely on the submission of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) may be set aside and that of the A.O be restored. 5. Per contra, the Ld. A.R. supported the order of the learned CIT(A). Since we could not find on what basis the learned CIT(A) allowed the assessee s appeal i.e. without extracting the relevant portion of the order of Settlement Commission dated 20.03.2015, etc., we required the Ld. A.R. to show the basis. Thereafter, the Ld. A.R. submitted the order of the Hon ble Settlement Commission in Tamil Nadu/CN 51/2013-14/22/IT dated 28.11.2013 in the case of assessee s father, Shri P.I.Mohammed Kutty @ Mammootty and pleaded that the issues were already covered. Since we could not ascertain the required reconciliation from the order of the Hon ble Settlement Commission, then the Ld. A.R. invit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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