2020 (5) TMI 651

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..... re the AO, in the interest of Justice and fairplay, set aside the impugned order of Ld. CIT(A) and remand the matter back to the file of AO for fresh adjudication. As relying on TIN BOX COMPANY VERSUS COMMISSIONER OF INCOME-TAX [ 2001 (2) TMI 13 - SUPREME COURT] set aside the impugned order of the Ld. CIT(A) and remand the matter back to the file of AO for fresh adjudication. Order pronounced after ninety (90) days of hearing - COVID-19 pandemic and lockdown ordered by GOI - HELD THAT:- Taking note of the extraordinary situation in the light of the COVID-19 pandemic and lockdown, the period of lockdown days need to be excluded. For coming to such a conclusion, rely upon the decision of the Co-ordinate Bench of the Mumbai Tribunal i .....

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..... be able to produce the relevant documents to substantiate the expenses incurred by it. After hearing both parties, it is noted that the AO has made the disallowance of expenses only on the reason that the assessee failed to produce direct evidence to substantiate the expenses claimed by it so according to AO, he could not verify the genuineness of the claim. Be that as it may, I note that assessee has brought to my notice that its director s parents expired during the year under consideration and, therefore, he was held up in hospital discharging his pious obligation by looking after them in the Hospital. Since the assessee could not produce the evidence, AO has disallowed the expenses. Since there is a reasonable cause for the assessee no .....

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..... ment order in spite of a finding arrived at by it that the Incometax Officer had not given a proper opportunity of hearing to the assessee ? In our opinion, there can only be one answer to this question which is inherent in the question itself : in the negative and in favour of the assessee. The appeals are allowed. The order under challenge is set aside. The assessment order, that of the Commissioner (Appeals) and of the Tribunal are also set aside. The matter shall now be remanded to the assessing authority for fresh consideration, as aforestated. 3. In the light of the discussion (supra) and relying on the decision of Hon ble Supreme Court in Tin Box Company (supra), I set aside the impugned order of the Ld. CIT(A) and re .....

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