9911796707
TMI Blog2022 (5) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... stored back to the file of CIT(A) to decide the issue afresh in accordance with law after considering the additional evidences filed by the assessee. Thus the Ground No.1 is allowed for statistical purposes. - ITA No. 169/Del/2022 - - - Dated:- 27-4-2022 - SH. ANIL CHATURVEDI , ACCOUNTANT MEMBER Assessee by : Shri Rohit Agarwal, C.A. Revenue by : Shri Om Prakash, Sr. D.R. ORDER PER ANIL CHATURVEDI , AM : This appeal filed by the assessee is directed against the order dated 03.12.2021 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) - Delhi relating to Assessment Year 2018-19. 2. The relevant facts as culled from the material on records are as under : 3. Assessee is a cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice, having made the same without issuing a draft assessment order and a show cause notice, thereby denying the appellant the opportunity to file its submission on the issue, rendering the assessment order under appeal as a nullity. 3. That without prejudice to the above, the Ld. CIT(A) has erred in law and on the facts of the case by not disposing off the ground no.4 raised before him and in the result by not allowing the benefit of exemption u/s 10(23C)(iiiae) of the Act to the appellant. 4. The appellant craves leave to add, modify and/or delete any ground of appeal. 4. With respect to Ground No.1, Learned AR submitted that during the year, assessee had made payments of salary to the specified persons namely; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad made the submissions which were not considered by him. He further submitted that while confirming the addition, CIT(A) has ignored the fact that assessee has been following the mercantile system of accounting and of the various items of expenditure, AO had disallowed only one item i.e. salary for the reason of non-payment. He also filed application under Rule 29 of the Income Tax Appellate Rules praying for the admission of additional evidences. With respect to the additional evidences he submitted that the additional evidences are in the form of the copy of the Ledger Accounts of the three persons namely; Dr. Indu Goel, Dr. Aman Goel and Dr. Pooja Goel in the immediate succeeding 2 financial years i.e. F.Y. 2018-19 F.Y. 2019-20 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid persons was disallowed by the AO as the said amount though debited in the books of accounts but was not reflected in the bank account thereby evidencing its payment. Before me, Learned AR has filed an application under Rule 29 of the I.T. Rules for admission of the additional evidences in the form of ledger account and bank account reflecting the payment. Before me, Learned AR has also pointed to the reasons as to why the aforesaid documents could not be filed before the authorities. I find force in the submissions of the Learned AR for non submission before the authorities. In such a situation, I hereby admit the additional evidences filed by the assessee. Since these evidences were not before the lower authorities. I am of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
