9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 1570 - AT - Income TaxUnexplained expenditure - addition u/s 68 - addition on protective basis - HELD THAT - Issues under consideration have not been decided by the AO in a proper manner and facts have not been appreciated in a judicious manner. We find that the confirmations have not been verified by the lower authorities. We further find that the ld. CIT(A) has passed the order without providing the assessee due opportunity of being heard. On the basis of foregoing discussion and careful perusal of the operative part of the CIT(A) s conclusion it is amply clear that the ld. CIT(A) has decided the issue in haste by passing a cryptic order which is not sustainable. We further note that the ld. CIT(A) has also not properly considered the submissions and facts of the case and simply followed the AO s conclusion and dismissed the appeals of the assessee. We further note that the CIT(A) too has not given due opportunity of being heard to the assessee.DR has supported the order of the CIT(A). However he raised no serious objection if the appeal is restored to the file of AO for fresh adjudication of first appeal - restore the grounds of appeal raised by the assessee in all the three appeals to the file of the AO for fresh adjudication - Appeals of the assessee stand allowed for statistical purposes.
Issues involved:
- Appeals filed by the assessee against the order of the CIT(A)-XXVIII, New Delhi for AYs 2007-08 to 2009-10. - Verification of confirmations filed by the assessee. - Proper adjudication of expenses claimed by the assessee. - Justification of the order passed by the CIT(A) and AO. - Restoration of the appeals to the file of the AO for fresh adjudication. Analysis: Issue 1: Appeals filed by the assessee The three appeals were filed by the assessee against the order of the CIT(A)-XXVIII, New Delhi for AYs 2007-08 to 2009-10. The appeals pertained to the same assessee and were heard together for convenience and brevity. Issue 2: Verification of confirmations The ld. AR submitted that the issues in the appeals stand covered by a previous Tribunal order in the case of the assessee's sons. The Tribunal observed discrepancies in the expenses claimed by the assessee and directed the AO to verify the confirmations before passing the order. Issue 3: Proper adjudication of expenses The Tribunal noted that the AO did not properly examine the expenses claimed by the assessee. The Tribunal set aside the issues to the file of the AO for fresh adjudication, emphasizing the need for a thorough examination of the expenses under various heads. Issue 4: Justification of the order The Tribunal found that the CIT(A) had not decided the issues in a proper manner and had not appreciated the facts judiciously. The CIT(A) passed a cryptic order without providing the assessee with a proper opportunity to be heard. The Tribunal deemed the order unsustainable and restored the grounds of appeal to the AO for fresh adjudication. Issue 5: Restoration of appeals In the interest of justice, the Tribunal allowed the appeals of the assessee for statistical purposes and restored them to the file of the AO for fresh adjudication. The AO was directed to provide the assessee with a due and proper opportunity to be heard without prejudice from the earlier order. In conclusion, the Tribunal allowed all three appeals of the assessee for statistical purposes, emphasizing the need for proper verification of expenses, judicious adjudication of issues, and providing the assessee with a fair opportunity to present their case before the AO.
|
