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TMI Blog2018 (10) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has not objected to the admission of the additional evidences, it would have been better had ld. CIT(A) given his finding on merit rather than rejecting the additional evidences on technicality. Matter remanded back to CIT(A) - ITA. No. 751/JP/2017 - - - Dated:- 13-8-2018 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assessee : Shri Mahendra Gargieya (Adv.) For the Revenue : Shri A. S. Nehara (JCIT) ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A), Ajmer dated 25.07.2017 for Assessment Year 2014-15 wherein the assessee has taken the following grounds of appeal:- 1. The impugned order u/s 144 dated 23.11.2016 is bad in law an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the ld. CIT(A) is totally contrary to the provisions of law and facts on the record and hence the same kindly be deleted in full. 6. ₹ 11,02,693/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance of the following expenses. S. No. Head of Expenses Exp. Claimed Disallowed by AO (30%) Confirmed by the ld. CIT(A) 6.1 Freight ₹ 9,09,302/- ₹ 2,72,790/- ₹ 2,72,790/- 6.2 Consumption of stores spare parts ₹ 3,56,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further erred in law as well as on the facts of the case in charging interest u/s 234A, 234B, 234C 234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 2. Ground No. 1 is general in nature, does not require any separate adjudication. Hence the same is dismissed. 3. In Ground No. 2, the assessee has challenged the framing of assessment u/s 144 without affording adequate and reasonable opportunity to the assessee. We have gone through the records and find that notice u/s 143(2) was issued on 31.08.2015. Thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of appellant proceedings were forwarded to this office and comments/remand report was desired by your honour. Shri G.M.Jain, CA and A/R of the assessee alongwith Shri Ramesh Chand, Accountant attended the hearing in response to this office letter dated 29.06.2017 and filed his written submission. Books of accounts viz-a-viz ledger, cash book, bank statements, purchase and sales register, bills and vouchers were also produced and examined on test check basis. The case was discussed with them. The para wise remand report is as under:- 1. Assessment completed u/s 144 of the I.T. Act: On perusal of record, it was found that enough opportunity of being heard were provided to the assessee, but the assessee neither appeared n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Salaries wages 13,39,680/- 4,01,904/- 5. Other expenses 5,05,074/- 1,51,522/- 6. Depreciation 2,67,873/- 80,362/- Total 11,02,693/- A/R of the assessee firm produced the books of accounts/bills vouchers of expenses which were examined on test check basis. On going through the details of bills vouchers of above expenses, it was found that some of the expenses are not fully vouched. Therefore, in a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the admission to the additional evidences and has in fact gone ahead and examined those additional evidences and found the transaction undertaken by the assessee verifiable. In such circumstances whether the Revenue has not objected to the admission of the additional evidences, it would have been better had ld. CIT(A) given his finding on merit rather than rejecting the additional evidences on technicality. In the result, we deem it appropriate to remand the matter to the file of ld. CIT(A) who shall decide the same afresh on merits after taking into consideration the additional evidences so submitted by the assessee and remand report so furnished by the Assessing Officer dated 06.06.2017. In the result, Ground No. 3 is allowed for stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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