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TMI Blog2022 (6) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... this ground of appeal in the impugned appellate order dated 19/03/2019. On perusal of records in ITAT, we find that neither side has provided the relevant material on the basis of which this issue can be finally decided by us. Therefore, this issue is set aside to the file of the Ld.CIT(A) with the direction to adjudicate the ground of appeal pertaining to credit for TDS, taken by the assessee in this regard, in the Appeal filed before the Ld.CIT(A) The Ld.CIT(A) is further directed to give reasonable opportunity to the assessee before passing fresh order. Ground No. 3 of present Appeal before us is disposed of in accordance with the aforesaid directions and is treated as partly allowed for statistical purpose. - ITA No. 4800/Del/2019 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rs. 11,27,08 under the head Other Car Expenses; other car expenses respectively. The total car expenses came to Rs. 11,27,081 plus Rs. 7,39,636 = 18,66,717. The Assessing Officer disallowed 10% out of aforesaid amount of Rs. 18, 66,717 on the ground that element of personal use of this expense could not be ruled out. Vide impugned Appellate Order dated 19/03/2019, the Ld.CIT(A) confirmed this disallowance. (B.1) Aggrieved, the assessee has taken Ground No. 2 in the present appeal before us in respect of the aforesaid disallowance of Rs.1,86,672/-. At the time of hearing before us, the appellant/assessee was represented by none. In the absence of any representation from the assessee s side, we heard the Learned Senior Departmental Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning or justification and without supporting materials. We also find from the perusal of record that the issue regarding disallowance of car expenses had travelled to Income Tax Appellate Tribunal ( ITAT for short) in assesee s own case in Assessment Year 2007-08 in ITA No. 1075/Del/2011 wherein the disallowance out of car expenses was deleted by Coordinate Bench of ITAT, Delhi. The Ld.CIT(A) has taken cognizance of the order of ITAT for Assessment Year 2007-08, but has not followed the same on the ground that ..no details could be produced by the appellant of the personal vehicles of partners . We have already noted earlier that the Ld.CIT(A) has not discussed at all as to what details were call for from the assessee regarding car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Assessing Officer has erred in laws and on facts of the case in restricting the credit of TDS to Rs.2,29,01,038/- in ITNS form as against Rs. 2,68,96,387/- claimed by the assessee in its return of income. The Ld.CIT(A) did not adjudicate this ground of appeal in the impugned appellate order dated 19/03/2019. On perusal of records in ITAT, we find that neither side has provided the relevant material on the basis of which this issue can be finally decided by us. Therefore, this issue is set aside to the file of the Ld.CIT(A) with the direction to adjudicate the ground of appeal pertaining to credit for TDS, taken by the assessee in this regard, in the Appeal filed before the Ld.CIT(A) The Ld.CIT(A) is further directed to give reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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