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TMI Blog2018 (10) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... se of passing an order denovo with regard to this ground only and with directions to the assessee to produce books of accounts promptly before the Assessing Officer. Thus it would be appropriate to remit the matter back to the AO to decide the same afresh. - ITA No. 553 of 2017 (O&M) - - - Dated:- 4-10-2018 - MR AJAY KUMAR MITTAL AND MR AVNEESH JHINGAN, JJ. For The appellant : Mr. Denesh Goyal, Senior Standing Counsel For The Respondent : Mr. Jagmohan Bansal, Advocate ORDER AVNEESH JHINGAN, J. The revenue has filed the present appeal under Section 260A of Income Tax Act, 1961 (for brevity, 'the Act') against the order dated 21.12.2016 of Income Tax Appellate Tribunal, Chandigarh (hereinafter refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income ₹ 3211750/-. 4. Aggrieved of the assessment order, the assessee filed an appeal before Commissioner of Income Tax (Appeals), Panchkula (for short, 'CIT(A)'). Vide order dated 02.09.2006 the appeal was dismissed. Further, the appeal was preferred before the Tribunal. The Tribunal vide order dated 22.01.2008 remanded the matter back to the AO with regard to the issue of exemption. In pursuance to the remand, AO passed afresh order dated 24.12.2008. The only relief of Rs. 79,664/- was given on account of Krishak Uphar Yojna and the addition made on account of contribution to the Pension Fund and Provident Fund was upheld. 5. Aggrieved of the order passed by the AO, the assessee preferred an appeal before CIT(A) on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the decision had also preferred an appeal before the Tribunal. 9. This Court while dealing with the appeals filed by the revenue for subsequent years remanded the matter back to the Tribunal. The extract of the order is reproduced below :- Learned counsel for the revenue very emphatically submitted that the finding recorded regarding maintenance of books of account by the assessee are perverse and more so when inspite of taking several opportunities before this court as well, the learned counsel for the assessee was unable to substantiate these findings by producing the record in the High Court. Thus, the finding recorded by the Tribunal is required to be verified and since the respondent-assessee has not been able to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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