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TMI Blog2023 (7) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted the additional evidence and after verifying the documents produced by the assessee should have decided regarding eligibility or otherwise of the assessee regarding claim u/s 80IB therefore, we deem it fit to remand the matter to the file of the Ld. CIT(A) with direction to admit the additional documents produced by the assessee and decide the matter afresh. - ITA No. 8255/Del/2018, ITA No. 8256/Del/2018, ITA No. 8257/Del/2018 And ITA No. 8258/Del/2018 - - - Dated:- 27-7-2023 - Shri Shamim Yahya, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Appellant : Mr. Deepak Singh, Advocate For the Respondent : Mr. P. Praveen Sidharth, CIT-DR ORDER PER YOGESH KUMAR U.S., JM: These four appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the facts, law and principles of natural justice. The appellant craves leave to add, delete, modify or substitute any or all the grounds of appeal at any appropriate time. 2. The brief facts of the case are that a search and seizure operation u/s 132 of the Act was conducted on 28.04.2015 at the premises of the assessee, Notice u/s 153A for AY 2013-14 to 2015-16 u/s 142(1) for AY. 2016-17 of the Act were issued. In their response, assessee filed its return of income showing the income of Rs. 5,93,19,600/-, Rs. 13,17,16,950/-, Rs. 16,62,88,690/- Rs. 11,61,39,080/- for AY 2013-14 to AY 2016-17 respectively. Later on notice u/s 143(2) 142(1) were also issued and the AO completed the assessment by making disallowance of Rs. 92 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing the deduction of Rs. 26,27,397/- u/s 80IB of Chapter VI-A of the Act. As against the assessment order dated 13.12.2017 passed u/s 153A r.w.s. 143(3) of the Act, the assessee preferred appeal before the Ld. CIT(A), the Ld. CIT(A) confirmed the said addition. Aggrieved by the order of the Ld. CIT(A) the assessee preferred the present appeal on the grounds mentioned above. 5. The Ld. Counsel for the assessee submitted that the ground No.1 2 are not pressed and not made any submission on grounds No.1 2, accordingly, Ground No.1 2 of the assessee are dismissed. The Ld. Counsel for the assessee addressing of Ground No.3 4 submitted that the CIT(A) has erred in confirming the addition of Rs. 26,27,397/- claimed by the assessee u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss from forward contract, account of commission receipt, freight charges paid, account of JSB cargo and account of Refund from UP Sales Tax etc. but the addition evidence produced by the assessee has not been admitted by the Ld. CIT(A) on the ground that the same is outside the purview of conditions stipulated u/s 46A of the Act and further observed that the additional evidence would not in any way help the case of the assessee to substantiate the deduction u/s 80IB of the Act. It is the case of the assessee that the documents produced before the CIT(A) are very much part of the account books produced before the Assessing Officer which are part and partial of the assessment records. Considering the above facts and circumstances, we are o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration, the Ld. CIT(A) rejected the additional evidence produced by the assessee such as ledger accounts like slaughtering charges, account of gain of loss from forward contract, account of commission receipt, freight charges paid, account of JSB cargo and account of Refund from UP Sales Tax etc. The reasons assigned by the CIT(A) for not admitting the additional evidence are identical to that of assigned for the AY 2014-15, since, we have remanded the matter to the file of CIT(A) for de-novo rectification with a direction to admit the additional evidence filed by the assessee and by finding the parity, we remand the issue involved in the present appeal to the file of CIT(A) for de-novo verification after admitting the additional ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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