9911796707
TMI Blog2018 (11) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... e to furnish all the documentary evidences and explanations on which it seeks to place reliance whenever it is called upon by AO to do so failing with the AO shall be at liberty to proceed as per law. - ITA No.6770-72/Del/2013 - - - Dated:- 30-10-2018 - G.D.AGRAWAL, Hon ble Vice President And Shri Sudhanshu Srivastava, Judicial Member For the Revenue : Shri Pradeep Singh Gautam, Sr.DR For the Assessee : Shri Sanjiv Sapra, FCA, Ms. Pallari, FCA ORDER PER BENCH: All these three appeals are preferred by the assessee. ITA No. 6770/Del/2013 is assessee s appeal against order dated 23.10.2013 passed by the Ld. CIT (Appeals) {CIT (A) } -II, Dehradun for assessment year 2001-02, ITA No. 6771/Del/2013 is assessee s appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, including the renovation were to form part of the leased property and were revert back to the lessor on expiry of the lease unless the said lease was renewed. The AO also noted that as per Clause 10 of the lease deed, the lessor and lessee may, by mutual consent, extend the period of the lease as mutually agreed on such enhancement as agreed. The AO further noted that the payment of rent of ₹ 9,89,912/- as against the payment of ₹ 60,000/- made in the immediately preceding year indicated that the enhancement had been made before the expiry of the lease period and further it was also noted that same was made by way of Board resolution. The Assessing Officer called for further details from the assessee and also noted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situated at 18-Teg Bahadur Road, Dehradun and an amount of ₹ 4,36,535/- for lease rent paid for the property at 322/2 Balbir Road, Dehradun and also denied the benefit of exemption u/s 11 of the Act by invoking provisions of section 13 of the Act. 2.3 The assessee s appeals in all the three years were dismissed by the Ld. CIT (A)-II, Dehradun and now against these three first appellate orders, the assessee is in appeal before the ITAT. 3.0 At the outset, the Ld. Authorised Representative submitted that while making the addition/s with respect to rent the AO never afforded any opportunity to the assessee to explain the factual position in this regard and thus the principle of natural justice had been violated by the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord. A perusal of the impugned orders shows that all the documents relevant to the issue of rent were not before the AO and even the Ld. CIT (A), has dismissed the appeals without actually considering the detailed submissions made by the assessee in this regard and which are part of the record. As both the parties before us have agreed, we deem it fit to restore the issue to the file of the Assessing Officer for all the three years in appeal before us to be determined afresh after giving the assessee due opportunity to present its case. We also direct the assessee to furnish all the documentary evidences and explanations on which it seeks to place reliance whenever it is called upon by AO to do so failing with the AO shall be at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
