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TMI Blog2023 (6) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... order. We accept the contention of the assessee that these disallowances have to be deleted, after verification at the end of the jurisdictional AO - We, therefore, set aside the orders of the lower authorities and restore the issue to AO to verify the suo motu disallowances made by the assessee and if it is found that the assessee itself disallowed such items of expenditure, the fresh disallowance made by the CPC, Bangalore under section 143(1)(a) of the Act are not warranted and shall be deleted. In the result, this appeal of assessee is allowed. - ITA No. 67/Hyd/2023, 68/Hyd/2023 - - - Dated:- 31-5-2023 - Shri Rama Kanta Panda, Accountant Member And Shri K.Narasimha Chary, Judicial Member For the Assessee : Shri P. Murali Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a)(ia) of the Act at Rs. 24,000/-, disallowance under section 43B of the Act at Rs. 1,00,01,378/- and Rs. 4,22,647/-. 3. Assessee preferred appeal before the learned CIT(A) and the learned CIT(A) referred to the submissions made by the assessee and also to the decisions of the Hon'ble Apex Court in the case of Checkmate Services P. Ltd., vs. CIT in Civil Appeal No. 2833 of 2016, dated 12/10/2022 and also in the case of Shree Choudhary Transport Company vs. ITO, dated 29/07/2020. 4. Aggrieved by the same, assessee preferred this appeal. It is submitted by the learned AR that the assessee submitted before the learned CIT(A) that it had already disallowed the alleged disallowances now made by the CPC, Bangalore under section 143(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t upto page No. 45. 7. At page 45, learned CIT(A) referred to the addition of Rs. 24,000/- under section 40(a)(ia) of the Act and also to the submissions of the assessee that while computing the total income such an amount had already been disallowed by the assessee in the computation of total income itself. Learned CIT(A), however, said that the contention of the assessee was not tenable in view of the decision of Hon'ble Supreme Court in the case of Shree Choudhary Transport Company (supra) and reproduced the same, which went upto page No. 86. 8. At page No. 86, at the end of the reproduction of the decision of the Hon ble Apex Court in the case of Shree Choudhary Transport Company (supra), learned CIT(A) observed that - in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems of expenditure are inadmissible items and while computing the total income, they themselves disallowed the same. But there is no whisper as to the fact in the impugned order. 12. In these circumstances, we accept the contention of the assessee that these disallowances have to be deleted, after verification at the end of the jurisdictional Assessing Officer. We, therefore, set aside the orders of the lower authorities and restore the issue to the file of learned Assessing Officer to verify the suo motu disallowances made by the assessee and if it is found that the assessee itself disallowed such items of expenditure, the fresh disallowance made by the CPC, Bangalore under section 143(1)(a) of the Act are not warranted and shall be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied by the department. In the meanwhile, the Covid Pandemic intervened and that is the reason why the delay occurred. Though the learned DR vehemently opposed the contention raised by the assessee, there cannot be any denial of the fact that there was rectification request on 07/06/2019 by the assessee and such a fact is evidenced by the computer-generated acknowledgement receipt filed by the assessee. 16. Having gone though the rectification request and the acknowledgement thereof, we are satisfied that the assessee did not sit idle and has been pursuing the remedy before the authorities, perhaps before a wrong forum. It is not as though the filing of the appeal is an afterthought, at a belated stage. The grievance of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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