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TMI Blog2022 (6) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... remuneration. In fact, as per work allocation, the assessee-partner was permitted to hire personnel to assist her in clerical works by way of paying salary to them out of her share of partner salary received by her without any further delegation from the firm. On perusal of the details of employees engaged by the assessee and confirmation letters of having receipt of salary and also proved identity of the employees beyond doubt for the assessment year 2013-14, which is similar to the assessment year 2010-11 as has been submitted by the ld. Counsel for the assessee, we are of the considered opinion that the assessee should be allowed to claim the expenses incurred by her as the firms have already debited all expenses in their books of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a petition for condonation of delay in the form of an Affidavit for both the assessment years explaining detailed reasons for the delay, the ld. Counsel for the assessee has prayed for condoning the delay and admitting the appeals for adjudication. The ld. DR has not seriously objected to the submissions of the ld. Counsel. Since the assessee was prevented by reasonable cause for the delay in filing the appeals before the Tribunal, the delay in filing the appeals before the Tribunal are condoned and admitted the appeals for adjudication. 3. The first effective ground raised in the appeal for the assessment year 2010-11 relates to reopening of assessment under section 147 of the Income Tax Act, 1961 [ Act in short]. During the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 12,82,139/-. On appeal against the disallowance of expenses of ₹ 5,92,160/-, after considering the submissions of the assessee, the ld. CIT(A) confirmed the addition. 4.2. Similar claim of expenses of ₹ 6,12,548/- in the assessment year 2013-14 is also subject matter in appeal since the ld. PCIT has passed revision order under section 263 of the Act directing the Assessing Officer to redo the assessment. 4.2. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that the ld. CIT(A) has erroneously held that there is no nexus between the expenses incurred by the assessee and the remuneration received. By filing confirmation along with the identity of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has claimed expenses of ₹ 5,92,160/- for earning income. The Assessing Officer disallowed the claim of expenses on the ground that the assessee could not file any books of accounts or any evidence in support of expenses incurred by the assessee and their nexus to the remuneration earned by the assessee. 4.5. On perusal of the appellate order, it would be evident at page 3 of the order, wherein, in the grounds of appeal, the assessee has submitted that against the explanation called by the Assessing Officer, the assessee has furnished copy of the reply submitted to the ld. CIT during revision proceedings. It was also submitted that the Assessing Officer has not gone through any evidences of proof of interest payment or salary payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai, staff management, production supervision, stock management control and general office administration, etc., the assessee has engaged employees and made payments from her own remuneration. In fact, as per work allocation, the assessee-partner was permitted to hire personnel to assist her in clerical works by way of paying salary to them out of her share of partner salary received by her without any further delegation from the firm. On perusal of the details of employees engaged by the assessee and confirmation letters of having receipt of salary and also proved identity of the employees beyond doubt for the assessment year 2013-14, which is similar to the assessment year 2010-11 as has been submitted by the ld. Counsel for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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