2011 (1) TMI 1451

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..... R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-IX, Chennai, dated 5.7.2010 and pertains to assessment year 2007-08. 2. The assessee, in this case, is a firm which is doing embroidery work using computerized machines. The assessee-firm filed its return of income for assessment year 2007-08 .....

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..... provisions of section 40(a)(ia) not allowable. ₹ 15,24,800 ₹ 22,24,810 3. Against these additions, the assessee filed appeal before the CIT(Appeals) who also dismissed the grounds raised before him. 4. We have heard rival submissions and have carefully perused the entire records available before us. The above disallowances are result of non production of vouchers/bills. But, the ca .....

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..... the order of the ld. CIT(Appeals) and in the interest of justice, restore back the entire issues to the file of the Assessing Officer with a direction that he shall make an assessment order de novo after hearing the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court after conclusion of hearing on the Eleventh Day .....

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