TMI Blog2021 (5) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... veyance allowances, labour charges, secretarial expenses, postage and courier, then, in all probabilities, the assessee might have got relief before the Tribunal. The second aspect is that before the First Appellate Authority, the assessee did not effectively contest the matter though they were represented by an authorized representative, who appeared to have given an explanation, which, in all probabilities, did not appeal to the First Appellate Authority and he had stated that the authorized representative had no explanation as to why additions made were incorrect or excessive. Only before the Tribunal, the assessee had taken up the matter seriously and they have been able to convince the Tribunal for two of the three issues required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is permissible within the scope of law relating to the computation of taxable total income under the Act ? 2. Whether the audited financial statements of the previous year relating to the assessment year under consideration could be considered as sufficient and acceptable in the context of considering the correctness of the action of the respondent/Assessing Officer in making adhoc/arbitrary disallowance of expenses under dispute? 3. Whether the implied acceptance of violation of the principles of natural justice in deciding the main two issues in para 6 and para 7 of the impugned order would be applicable equally to the third issue disputed in the present appeal ? 4. Whether the Appellate Tribunal is correct in den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing on 16.4.2019 in the form of a paper book comprising of 62 pages, ought not to have stated that no details were produced before the Tribunal. 6. Mr.M.Swaminathan, learned Senior Standing Counsel appearing for the respondent Revenue would submit that the conduct of the assessee would clearly show that they were not cooperating in the assessment proceedings. Apart from that, they did not contest the matter before the CIT(A). Before the Tribunal, the assessee did not produce any material to justify the claim towards expenses and the Tribunal noted that the Assessing Officer himself granted 50% relief and ultimately dismissed the assessee's appeal on the said ground. 7. Under normal circumstances, we would have agreed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not appeal to the First Appellate Authority and he had stated that the authorized representative had no explanation as to why additions made were incorrect or excessive. Only before the Tribunal, the assessee had taken up the matter seriously and they have been able to convince the Tribunal for two of the three issues required to be remanded. 9. Therefore, considering the overall facts and circumstances and since the Assessing Officer has to reconsider two of the issues, we would like the Assessing Officer to look into the issue relating to other expenses claimed by the assessee for 50% of disallowance. If the assessee is able to produce documents, the Assessing Officer shall consider the same and redo the assessment along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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