TMI Blog2020 (12) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. CIT(Appeals) on this issue and restore the matter back to his file for re-adjudication while complying with the principles of natural justice. At the same time, we direct the assessee to furnish relevant details/evidences in order to substantiate their case on merits. Thus, Ground No.1 raised in appeal by the assessee is allowed for statistical purposes. Additions made on account of statutory payment in respect of service tax etc. payable - HELD THAT:- As our observations with regard to Ground No.1 in the aforesaid Paragraph (Para No.6) and the same findings shall be applicable for this ground also since the Ld. CIT(Appeals) has upheld the disallowance for absence of evidences which the assessee was supposed to file before him. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and in law, the learned C.I.T.[A] has erred in confirming the additions of ₹ 21,60,605.00 made by disallowances of statutory payment in respect of service tax payable, ignoring facts and circumstances of the case. The aforesaid addition being arbitrary, perverse, based on surmises and conjecture the learned C.I.T.[A] ought to have deleted the said addition. The impugned addition may please be deleted. 3. In the facts and circumstances of the case and in law, the AO has disallowed expenses such as rent, advertisement and legal professional fees ignoring the facts and circumstances of the case. The aforesaid additions being arbitrary, perverse, based on surmises and conjecture the learned CIT(A) ought to have deleted the said a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) also, the assessee was unable to furnish relevant evidences, documents to substantiate its case on merits in spite of several opportunities being granted as evident from the order of the Ld. CIT(Appeals). The Ld. CIT(Appeals) had confirmed this addition on this very basis that relevant evidences, documents were not filed and the Ld. CIT(Appeals) had decided the matter based on materials available before him. The addition, therefore, was confirmed. 6. We have perused the relevant documents on records available before us and it is noted that even before the Tribunal also, on the given dates of hearing, the assessee has evaded the process of law by non appearance. However, considering the fact that Income Tax Legislations are w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owance made by the Assessing Officer. 9. We have already made our observations with regard to Ground No.1 in the aforesaid Paragraph (Para No.6) and the same findings shall be applicable for this ground also since the Ld. CIT(Appeals) has upheld the disallowance for absence of evidences which the assessee was supposed to file before him. Thus, Ground No.2 raised in appeal by the assessee is allowed for statistical purposes. 10. Ground No.3 pertains to the disallowance on certain expenses on account of rent, advertisement and legal professional fees. 11. The Ld. CIT(Appeals) at Para 9.2, 10.2 and 11.2 respectively have given his findings on these expenses. We find that Revenue Authorities i.e. Assessing Officer as well as the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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