2023 (6) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the assessee. The assessment was completed during insurgency in the Kashmir Valley. Same is not applicable for the appeal order. We consider the hardship of the assessee for representation the matter before the ld. assessing authority. We accept the ground of the assessee and set aside the matter to the ld. AO for further adjudication afresh on the expenses, disallowed. - I.T.A. No.190/Asr/20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erage Expenses. The addition is bad in law and needs to be deleted. 2. The Ld. CIT (A) has erred in law facts by confirming action of AO by adding Rs. 73,314/- on account of Some Expenses. The addition is bad in law and needs to be deleted. 3. The Ld. CIT (A) has erred in law facts by confirming action of AO by adding Rs. 3,00,000/- on account of Expenses Claimed against Transport Re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ifferent heads are disallowed due to non-submission of proper explanation before the ld. AO and also the disallowance u/s 80C and 80U was made due to non-availability of the documentary evidence in support of the claim. The total addition was Rs.784,630/- which was added with the total income of the assessee. Being aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) pointed ou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the above and considering the nature of dispute, we proceed to dispose the appeal ex-parte qua the assessee after hearing the learned DR and on the basis of material available on the record. 5. The ld. DR vehemently argued and fully relied on the order of the revenue authorities. 6. We heard the submission of the ld. DR and relied on the orders of revenue authorities. The ad hoc disallow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r to the ld. AO for further adjudication afresh on the expenses, disallowed. Needless to say, the assessee should get a reasonable opportunity of hearing before the ld. AO in set aside proceeding. 7. In the result, the appeal of the assessee bearing ITA No. 190/Asr/2019 is allowed for statistical purposes. Order pronounced in the open court on 30.05.2023 - - TaxTMI - TMITax - Income .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X