9911796707
TMI Blog2019 (7) TMI 1931X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rs.9,500 and balance payment is outstanding payable. We considering the action of the assessee in not rectifying the defect and non- compliance of the directions of the ITAT, Registry, dismiss the appeal of assessee. Disallowance of deductions claimed under Section 57 - HELD THAT:- Departmental Representative has emphasizing that the CIT (Appeals) has erred in restricting the deduction to Rs.24,65,753 whereas the Assessing Officer has made disallowance in the assessment order of Rs.95,73,377. The learned Departmental Representative supported the orders of Assessing Officer, we find that the learned Departmental Representative could not controvert the observations of the CIT (Appeals) with new evidence or cogent material except rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record that the Notice has been received on 24.6.2019. But an adjournment letter dt.13.7.2019 was sent by post to the Asst.Registrar, Bangalore and was received by the office on 15.7.2019 at 2.15 P.M (letter placed on record). None appeared at the time of hearing, from the file record it was found that the assessee has not rectified the defect of short payment of appeal fees of Rs.9,500 and balance payment is outstanding payable. We considering the action of the assessee in not rectifying the defect and non- compliance of the directions of the ITAT, Registry, dismiss the appeal of assessee. 3. The Revenue has filed an appeal in ITA No.2825/Bang/2018. The Revenue has raised the following grounds of appeal : 4. The brief fact of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by the CIT (Appeals) order, the Revenue has filed an appeal before the Tribunal. 5. The learned Departmental Representative argued that the CIT (Appeals) has erred in granting the relief in restricting the disallowance of deduction under Section 57 of the Act against the original disallowance of the Assessing Officer and prayed for allowing the revenue's appeal. None appeared on behalf of the assessee. 6. We heard the learned Departmental Representative. The learned Departmental Representative has emphasizing that the CIT (Appeals) has erred in restricting the deduction to Rs.24,65,753 whereas the Assessing Officer has made disallowance in the assessment order of Rs.95,73,377. The learned Departmental Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
