9911796707
TMI Blog2022 (8) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for A.Y. 2010-11 to 2013-14. ITA Nos. 458 to 460/Ahd/2018 (A.Y. 2010-11, 2011-12 & 2013-14):- 2. There is 64 days delay in filing the instant appeal before us. The assessee has filed an affidavit explaining the said delay wherefrom it appears that the Director of the assessee company had shifted to Mumbai and rarely comes to his native village at Surendranagar. The notice sent to the address available with the Department, therefore, could not be complied with in due time and hence there is some delay in preferring the appeal before us. There is no deliberate intention to delay in preferring such appeal by the assessee and unless the delay is condoned, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals relating to the assessment of the same assessee, these are heard analogously and are being disposed of by a common order for the sake of convenience. 6. We shall take up the Revenue's appeal in ITA No. 458/Ahd/2018 concerning AY 2010-11 as a lead case for adjudication. 7. The addition of Rs. 11,02,000/- on account of cash deposited in the bank is the issue before us. 8. The assessee is doing business of carryout cargo clearing and forwarding activity and event management activity filed its return of income for 2010-11 on 20.12.2016 declaring total income at NIL. Subsequently, the case was reopened and notice under Section 148 recording reasons was issued on 19.11.2015. Thereafter, the assessee filed returned showing loss of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case we find it fit and proper to give a further opportunity to the assessee to submit the source of cash deposit by supporting the evidence for proper adjudication of the matter. We, therefore, dispose of this issue by remitting the same to the file of the Ld. AO to decide the same afresh by passing a reasoned order upon giving an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time of hearing of the matter. This ground of appeal is preferred by the assessee is allowed for statistical purpose. 14. Ground No. 2:-The department has got the information that the assessee has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing neither the copy of any agreement with the parties to whom payments were made nor so that the nature of payment could be determined and the services offered could not verified by the Revenue and thus, the addition made by the Ld. AO has been confirmed by the First Appellate Authority. Before us the Ld. Counsel appearing for the assessee drawn our attention to Page 45 and 46 of the Paper Book filed before us whereof Column 14 of Form No. 15CB declaring remittance has been made towards legal consultancy and not involving any technical services is evident and hence the claim of the assessee that the payment is covered under Article 7 of Business Profits of the DTAA between India and U.K. seems to be acceptable. The same has not been consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the total income of the assessee. Since no documentary evidences in support of the claim neither any bill or vouchers or any confirmation of documentation in respect of the rent payment has been furnished before the First Appellate Authority the said addition stood confirmed. 21. It is the case of the assessee that all the payments were made below the amount of Rs. 1,20,000/- and therefore, tax was not deducted. Another opportunity of being heard has been requested to be given to the assessee by the Ld. A.R. before us in order to substantiate the claim of the assessee before the authorities below which has not been controverted by the Ld. D.R. Keeping in view the submissions made by the parties for the ends of justice we are disposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal preferred by the assessee thus fails and dismissed. 26. Ground No. 5:-The fifth ground of appeal has been raised in ITA No. 508/Ahd/2018 for A.Y. 2012-13 in regard to the disallowance of miscellaneous expenses to the tune of Rs. 7,57,925/-. 27. It appears that in the absence of relevant bills/evidences in support this claim made by the assessee the addition was made by the authorities below. However, for the ends of justice we are remitting the issue to the file of the Ld. AO to consider it afresh and to pass a reasoned order upon giving an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time of hearing of the matter. This ground of appeal preferred by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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