TMI Blog2022 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the CIT is binding on the AO and the AO has no freedom to examine the issue and take appropriate action, in accordance with law. We therefore find that there is no ambiguity in the order of the Ld. CIT(A) in enhancing the assessment in accordance with order passed U/s. 263 instead of Rs. 9,43,640/- disallowed by the Ld. AO. Therefore, we are of the view that there is no infirmity in the order of the Ld. CIT(A) and no interference is required and accordingly, we uphold the order of the Ld. CIT(A) in this regard and the ground raised by the assessee is dismissed. - I.T.A. No. 550/Viz/2019 - - - Dated:- 26-5-2022 - SHRI DUVVURU RL REDDY , HON BLE JUDICIAL MEMBER And SHRI S BALAKRISHNAN , HON BLE ACCOUNTANT MEMBER Appellant by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances of the case since the Hon'ble Tribunal while upholding revision order passed U/s. 263, gave a finding that the Ld. CIT wanted the AO to re-do the assessment after affording an opportunity of hearing to the assessee on the issues involved in the revision, which inter-alia included the issue relating to addition of Rs. 19,00,600/- in this appeal, the Ld. CIT(A) has wrongly held the said amount of Rs. 19,00,600/- as covered under specific direction without any discretion of rehearing on the matter to the AO. 5. Under the facts and circumstances of the case since on merits, the addition of Rs. 19,00,600/- is unsustainable, being partly expenditure of revenue nature to the extent of disallowance of Rs. 6,62,145/- and be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order U/s. 143(3) r.w.s. 263 on 24/03/2016 by disallowing a sum of Rs. 9,43,640/- and determined the total income at Rs. 22,29,380/-. Aggrieved by the order of the Ld. AO passed U/s. 143(3) r.w.s. 263 of the Act, the assessee filed an appeal before the Ld. CIT(A), Vijayawada. The assessee submitted its written submissions on 2/11/2018 before the Ld. CIT(A). The assessee further submitted another written submission on 16/11/2018. After considering the written submissions, the Ld. CIT(A) Vijayawada stated that there is a specific direction by the Ld. CIT in the first round with a direction to the Ld. AO to disallow the registration expenditure of Rs. 19,00,600/- by treating the same as capital expenditure. The Ld. CIT (A), Vijayawada state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entions of the assessee based on the direction of the Hon'ble Tribunal to disallow the registration charges has been modified or diluted by the Hon'ble Tribunal is not valid. The Ld. CIT(A), Vijayawada also observed that the contentions of the assessee regarding the merger of the revision order with the order of the Tribunal is devoid of any merits. The Ld. CIT(A) observed that the directions given by the CIT in the revision order in respect of the issues discussed in the said order is conspicuous by its absence in the specific direction given by the CIT in the revision order to disallow the registration expenditure of Rs. 19,00,600/- and therefore, the said specific direction is binding on the AO and the AO is left with no option t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate action, in accordance with law. We therefore find that there is no ambiguity in the order of the Ld. CIT(A) in enhancing the assessment in accordance with order passed U/s. 263 instead of Rs. 9,43,640/- disallowed by the Ld. AO. Therefore, we are of the view that there is no infirmity in the order of the Ld. CIT(A) and no interference is required and accordingly, we uphold the order of the Ld. CIT(A) in this regard and the ground raised by the assessee is dismissed. 8. Since there is no representation on behalf of the assessee before us, the additional grounds raised by the assessee are not allowed. 9. In the result, appeal of the assessee is dismissed. Pronounced in the open Court on the 26th May, 2022. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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