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TMI Blog2021 (8) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has not dealt with the claim of the assessee on merits. The impugned order is therefore quashed and the matter is remitted to the Tribunal for decision afresh with regard to the claim of the assessee with reference to fringe benefits, on merits. - I.T.A. NO.90 OF 2015 - - - Dated:- 28-7-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE HEMANT CHANDANGOUDAR APPELLANT (BY SRI. BALRAM R. RAO, ADV.) RESPONDENT (BY SRI. K.V. ARAVIND, ADV.,) JUDGMENT ALOK ARADHE J., This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) has been filed by the assessee against the order dated 31.10.2014 passed by the Income Tax Appellate Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by the Assessing Authority is erroneous and is prejudicial to the interest of the revenue as the Assessing Authority has not considered the items namely vehicle maintenance of ₹ 24,83,836/-, traveling and conveyance amount for a sum of ₹ 22,37,001/- and pooja expenses to an extent of ₹ 1,35,711/-. It was held that the aforesaid amounts attracted fringe benefit tax under Section 115WE of the Act. Accordingly, the aforesaid amounts were brought to tax. Being aggrieved, the assessee filed an appeal before the Income Tax Appellate Tribunal. The Tribunal, by an order dated 31.10.2014, dismissed the appeal preferred by the assessee. In the aforesaid factual background, this appeal has been filed. 3. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, if any, issued by the Assessing Officer in respect of the fringe benefits of the above three items of expenditure and the reply of the assessee thereto, but no such details were available. We also find from the reply dt.19.3.2013 filed by the assessee before the learned CIT in revisionary proceedings, that the assessee has nowhere demonstrated that the Assessing Officer had issued a show cause notice or letter calling for these details and that it has filed a reply. While it is the prerogative of the Assessing Officer to pass the order of assessment in the manner he deems fit, but if discussion is not discernable there from on a particular issue, then in order to ascertain whether the Assessing Officer has applied his mind or not, the h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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