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TMI Blog2018 (9) TMI 2099X X X X Extracts X X X X X X X X Extracts X X X X ..... mention about the remand report also. In the assessment order, it is mentioned by the AO that the disallowance has been made for want of evidence. We are of the opinion that the matter requires a fresh look by the AO. We set aside the orders of the lower authorities in so far it relates to the disallowance of harbour expense claimed by the assessee, and remit it back to the file of the AO for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent done for the impugned assessment year, ld. Assessing Officer had made disallowance of Rs. 21,60,162/- against claim of harbor expenditure and Rs. 30,78,397/- against C F charges. As per the ld. Authorised Representative, assessee was engaged in the business of exporting and marketing services and these expenses were incurred in relation to the said business. According to him, ld. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee was having sufficient evidence for the claim of harbor charges. Ld. Authorised Representative also submitted that assessee was facing great financial difficulties and had no means to make further payments. 3. Ld. Departmental Representative, on the other hand submitted that assessee could not show any good reason for grant of a stay. 4. We have heard both the parties, perused the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lower authorities in so far it relates to the disallowance of harbour expense of Rs. 21,60,162/- claimed by the assessee, and remit it back to the file of the ld. Assessing Officer for consideration afresh. Assessee may be given an opportunity to file evidence in support of its clam, and the ld. Assessing Officer shall proceed in accordance with law. Accordingly, we allow the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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