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TMI Blog2017 (1) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that it would be appropriate and in the interest justice to give an opportunity to the Assessee to produce such vouchers before the Assessing Officer and dispose of the appeal. - Tax Appeal No. 37 of 2016 - - - Dated:- 15-11-2016 - R.P. SondurbaldotaandC.V. Bhadang, JJ. Menino Pereira, Adv. for the Appellant Asha Dessai, Adv. for the Respondent ORDER R.P. Sond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of demurrages for its customers. The Assessing Officer rejected the claim holding that the loaders being employees of the Port Trust, the Local Authority were to be paid only their legitimate dues and any amount paid to them as inducement is illegal payment. In the appeal filed by Assessee, the Commissioner of Income-tax (Appeals), Panaji-1, vide his Order dated 25th February, 2015, based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t number, or any other details relating to actual expenditure. Further, it is observed that the Assessee has only produced voucher specifying that payment is made towards disbursement for speeding up loading of a particular ship, but the dates do not tally nor the amount in cash payment voucher tallies with the amount mentioned in the list produced by the Assessee and ultimately disallowed the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a better position to assess the material to be produced by the Assessee. We find substance in the submission. 5. In the above circumstances, without going into the merits of the matter, solely because the Assessee claims to have been in possession of additional vouchers which would prove the expenditure in question, we are of the opinion that it would be appropriate and in the interest just ..... X X X X Extracts X X X X X X X X Extracts X X X X
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