TMI Blog2016 (9) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal runs to number of pages, the crux of the matter is not adverted to by the Tribunal while arriving at the conclusion. On careful perusal of the order passed by the Tribunal, we are of the opinion that the order of the Tribunal cannot be sustained inasmuch as the Tribunal has not applied its mind judiciously to the facts and circumstances of the case. In view of the same, interest of justice requires that the matter has to be re-dealt by the Income Tax Appellate Tribunal, Bangalore. By the said process, no prejudice would be caused to either of the parties. Accordingly order passed by the Income Tax Appellate Tribunal, stands set aside. The matter restored to the file of the Income Tax Appellate Tribunal, Bangalore Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder darted 26.02.2016 has set aside the order of the Tribunal and the matter is remanded to the Tribunal. He further submits that similar order may be passed in this appeal. Learned counsel appearing for respondent is not in a position to dispute the aforesaid aspects. 4. We may record that this Court in the above referred order has observed thus: 6. We may record that this Court in the above referred decision in ITA No. 450/2009 had observed thus: This appeal is filed by the Revenue questioning the order dated 30.4.2009 passed by the Income Tax Appellate Tribunal, Bangalore Bench A' in ITA No. 947/Bang/08 (Assessment year 2004-05). The appellants have prayed for confirmation of the order dated 22.4.2008 passed by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and sub-contractors. However, the Assessing Officer has disallowed the claim of the assessee to the extent of 20% in respect of cash payment to gang leaders as mentioned supra, which means the Assessing Authority allowed the claim of the assessee to the extent of 80%. Questioning the order passed by the Assessing Authority, the assessee filed appeal No. ITA/174/CIT(A)/MNG/2006-07 before the Appellate Commissioner under Section 246 of the Income Tax Act ('the Act' for short). The Appellate Commissioner while adjudicating the appeal issued show cause notice under Section 251(2) of the Act for enhancement of tax liability. After hearing both the parties, the Appellate Commissioner enhanced the tax liability by setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be noticed by the Appellate Commissioner that all the sub-contractors have stated that they have carried loading and unloading work at the port for the assessee by engaging private labour and they have further confirmed the bill. All these labour contractors are assessed to tax and they have filed returns belatedly declaring the above labour contract proceeds and offered income to tax under Section 44-AD of the Act. However the Appellate Commissioner, on facts has found that the vouchers issued to the sub-contractors and payments made to them are highly suspicious in nature. The details collected from the assessee were made available to the Financial Advisor and Chief Accounts Officer, NMPT, Mangalore for getting reports. The details r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actors. It is also borne out from the records that the subcontractors have not maintained any list of accounts in respect of labour contract works of the assessee. They have not maintained any records regarding the labourers engaged, the details like names and addresses of the workers etc., and the same are not available with the sub-contractors. Even the list of accounts and other details are not available to know the total number of labourers engaged etc., It is also admitted by the sub-contractors that they have not maintained any records to show as to how much payments were made to the labourers. It is further admitted before the Assessing Officer that they have not maintained any evidence like vouchers, receipts in respect of payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed by the Assessing Officer. 7. The Appellate Tribunal while deciding the appeal, has casually proceeded to sustain the order passed by the Assessing Officer. None of the major points decided by the Appellate Commissioner are answered by the Tribunal while setting aside the order passed by the Appellate Commissioner. Though the order passed by the Tribunal runs to number of pages, the crux of the matter is not adverted to by the Tribunal while arriving at the conclusion. On careful perusal of the order passed by the Tribunal, we are of the opinion that the order of the Tribunal cannot be sustained inasmuch as the Tribunal has not applied its mind judiciously to the facts and circumstances of the case. In view of the same, interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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