TMI Blog2020 (12) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... AL MEMBER AND SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER Assessee by : Sh. Rakesh Jain , Adv Department by : Sh. Prakash Dubey , Sr. DR ORDER PER H.S. SIDHU, JM: This appeal filed by the Assessee is directed against the impugned order dated 28.06.2019 passed by the Ld. CIT(A), Faridabad in relation to assessment year 2016-17 on the following grounds:- 1. Because the action is under challenge on facts and law since the findings recorded qua appeal dismissal of appeal is in violation to the principles of natural and substantial justice for a decision in accordance with law. 2. Because the action is under challenge on facts and law for making addition of ₹ 14,09,372/- by disallowing set off of carried for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee stated that the issue involved in ground no. 3 4 is legal and is covered by the various decisions of the ITAT and the Hon ble Delhi Court. He enclosed the copies of the same decision by way of a small paper book containing pages 1-22 in which he has attached the order of the Delhi Bench, ITAT passed in the case of Ramesh Kumar Pabbi vs. ACIT dated 01.08.2018 in ITA No. 5594/Del/2014 (AY 2010-11) copy of which is at page no. 1-7 of the paper book and the judgment of the Hon ble Delhi High Court in the case of CIT vs. Sardari Lal Co. dated 07.09.2001 which is at page no. 8-13 and order of the ITAT, Delhi Bench passed in the case of Kishore Jeram Bhai Khaniya vs. ITO dated 13.05.2014 which is at page no. 14-22 of the Paper Book file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... especially the impugned order dated 28.06.2019 passed by the Ld. CIT(A) alongwith the case laws cited by the Ld. Counsel for the assessee in the case of Ramesh Kumar Pabbi vs. ACIT (Supra); Kishore Jeram Bhai Khaniya vs. ITO (Supra) and CIT vs. Sardari Lal Co. (Supra), copies of which, the assessee has attached in the paper book containing page 1-22, as aforesaid. We have gone through the aforesaid decision of the Tribunal as well as Hon ble Delhi High Court and we are of the view that Ld. CIT(A) cannot enhance the assessment on the matter which is not arising out of assessment proceedings. As in the case of the assessee, the Ld. CIT(A) has enhanced the income of the assesee on account of consultancy amounting to ₹ 43,91,000/- whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in para 11 held as under :- 11. We have perused all the records and heard both the counsels, it is pertinent to know that Assessing Officer has not dealt the reply and the enclosures/ documents given on the date of assessment order i.e. 19/11/2011, the same was not testified before the CIT(A). The CIT(A) should have taken cognizance of all those records and the letters. This shows that the CIT (A) has totally ignored this letter along with the enclosures/ documents and passed the order accordingly which is not tenable under the law. The appropriate opportunity was not given to the assessee. The A. O. has proceeded to compute income of the assessee on the basis of the income as per intimation u/s 143 (1) of the Act; whereas the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sardari Lal Co. (supra) is also relevant in assessee s case that the CIT(A) cannot touch upon an issue which does not arise from the order of the assessment and was outside the scope of the order of the assessment. The order of the CIT (A) does not sustain. 9. The Ld. Counsel for the assessee further submitted that the assessee filed details of commission paid on which TDS was also deducted and TDS certificate have been issued. Therefore, the addition is unjustified. 10. On the other hand DR heavily relied on the orders of the authorities below. 11. After considering the rival submissions, we are of the view that addition made by enhancement of commission expenses is wholly unjustified. In this case the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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