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TMI Blog2015 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ed ex-parte qua the assessee u/s 144 of the Act and the appeal before the CIT(A) was also decided ex-parte qua the assessee - the assessee should be granted one more opportunity to present its case before the CIT(A) - thus, the matter is remitted back to the CIT(A) for fresh adjudication - the assessee shall suo-moto appear before the CIT(A) within 30 days from the receipt of this order for fixing the hearing of this appeal by the CIT(A) – Decided in favour of assessee. - ITA No. 1900/Ahd/2011 - - - Dated:- 17-10-2014 - Shri G. C. Gupta And Shri N. S. Saini,JJ. For the Petitioner : Shri Mukund Bakshi, AR For the Respondent : Shri V K Singh, Sr DR ORDER Per Shri N. S. Saini, Accountant Member: This is an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income Tax (Appeals)-III, Baroda has further erred in law and in facts in enhancing the assessment made by the Ld. A.O. at ₹ 42,69,634/- by a further sum of ₹ 2,88,64,564/- on account of the following: Sr. No. Addition / disallowance Amount (Rs.) 1 Excess increase in material consumed 1,95,19,300 2 Increased expenses 7,77,904 3 Increase in salary expenses 6,11,753 4 Interest and financial charges 2,16,616 5 Creation of provision 1,46,846 6 Increase in li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the amounts received from them could not have been considered as unexplained. The addition being illegal and unwarranted is prayed to be deleted. 6. The Ld. Commissioner of Income Tax (Appeals)-III, Baroda has erred in law and in facts in upholding the action of the Ld. A.O. in the disallowance of depreciation of ₹ 1,184/- for want of documentary evidence which could not be furnished for the reasons stated above. The appellant's claim being genuine may kindly be allowed. 7. The Ld. Commissioner of Income Tax (Appeals)-III, Baroda has erred in law and in facts in upholding the action of the Ld. A.O. in the disallowance of ₹ 2,95,166/- being the expenditure on freight (Rs. 1,35,131/-) and advertisement (Rs. 1,60,035/-) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of ₹ 1,95,19,300/- being the increase in cost of material purchased for trading purposes as unsubstantiated. The expenses being duly accounted in the books of accounts as audited could not have been disallowed in an ad hoc and arbitrary manner. The disallowance being unjustified and unwarranted deserves to be deleted. 12. The Ld. Commissioner of Income Tax (Appeals)-III, Baroda has erred in law and in facts in making further disallowance of the amount of ₹ 7,77,904/- being the increased administration, selling and other expenses as unsubstantiated. The expenses being duly accounted in the books of accounts as audited could not have been disallowed in an ad hoc and arbitrary manner. The disallowance being unjustified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase in the liability on account of duties and taxes unpaid as unsubstantiated. The expenses being duly accounted in the books of accounts as audited could not have been disallowed in an ad hoc and arbitrary manner. The disallowance being unjustified and unwarranted deserves to be deleted. 17. The Ld. Commissioner of Income Tax (Appeals)-III, Baroda has erred in law and in facts in making further disallowance of the amount of ₹ 25,31,811/- being the expenses claimed as unsubstantiated. The expenses being duly accounted in the books of accounts as audited could not have been disallowed in an ad hoc and arbitrary manner. The disallowance being unjustified and unwarranted deserves to be deleted. 18. The Ld. Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex-parte as the assessee failed to appear before him on the dates of hearing fixed. He submitted that this happened as criminal cases were going on against the Directors of the assessee scompany and therefore, the notices of the lower authorities could not be complied with by the assessee. In support of the same, the assessee has filed a copy of the order dated 22.07.2010 passed by the Hon ble Metropolitan Magistrate cancelling the warrant, copy of complaints filed against the company and copy of Consent Terms in case No.3150/SS/2007 dated 29.05.2014. It was, therefore, his prayer that the matter should be restored back to the CIT(A) for adjudicating the appeal of the assessee afresh after hearing the assessee. 3. On the other hand, Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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