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TMI Blog2020 (8) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... uch application is also on record. The copy of remand report dated 23.08.2018, furnished by assessing officer for objecting the admission of additional is also available on record. Despite sufficient material on record, including the copy of tax invoice with regard to annual maintenance of Software and written submission, the ld CIT(A) affirmed the action of assessing officer without examining the facts by holding that no submissions were made by assessee. Considering AO in his remand report has already accepted that the submissions of the assessee are in order, therefore, we direct the assessing officer to allow the expenses. Even otherwise, we have seen that on the tax invoice it is clearly mentioned that purchase order was placed on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the order of the lower authorities are that the assessee is a company and is engaged in Scientific Industrial Research, filed its return of income on 03.11.2014 declaring Nil income for Assessment Year 2014-15. The case was selected for scrutiny and the assessment was completed under section 143(3) on 24/10/2016. The assessing officer while passing the assessment order besides the other additions/ disallowance made disallowance of Rs. Software expenses of ₹ 3,03,372/-, out of total claim of ₹ 3,37,080/- by taking view that as per invoice dated 10.03.2014 it was paid up to 31.12.2014, thus it was only for one month. On appeal before ld CIT(A), the disallowance was confirmed by taking view that no submissions were mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee also submitted that copy of tax invoice / receipt of maintenance contract is also placed on record along with the copy written submissions, filed before the ld CIT(A) is also placed on record. 4. The ld. Departmental Representative (DR) for the revenue supported the order of lower authorities. The ld DR further submits that the assessee has not explained the facts ld CIT(A) as recorded in para 7.1 of the impugned order. 5. We have considered the submissions of ld. representative of the parties and perused the record. As noted above the assessing officer disallowed the Software expenses of ₹ 303,372/- by taking view that as per invoice dated 10.03.2014 it was paid up to 31.12.2014, thus it was only for one month. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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