9911796707
TMI Blog2024 (6) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal filed by the assessee for want of prosecution. As assessee submitted that given an opportunity in the interest of justice, the assessee is in a position to substantiate its case by producing the relevant details before the learned CIT (A) NFAC - For interest of justice we deem it proper to restore the issue to the file of the learned CIT (A) NFAC with a direction to grant one final opportunity to the assessee to substantiate its case by filing the necessary documents and decide the issue as per fact and law. Appeal filed by the assessee is allowed for statistical purposes - Shri R.K. Panda, Vice-President And Shri Laliet Kumar, Judicial Member For the Assessee : Advocate T. Chaitanya Kumar. For the Revenue : Smt. Sheetal Sarin, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther noted that the assessee has claimed expenses of Rs.31,88,290/- under the head Sales Promotion as paid to Le Passage to India Tours Travels Pvt. Ltd on account of Russia Tour and that expenses of Rs.3,69,738/- under the head Sales Promotion has been paid to Sri Sai Maruthi Travel on account of Thailand Tour. Further various sales promotion expenses were paid in cash. Since the assessee failed to submit any documentary evidence to substantiate with evidence to the satisfaction such as name of the person who visited, purpose of visit, which entity visited by the person in Russia and Thailand and documentary evidence for meetings and countries etc., the Assessing Officer had disallowed all these expenses being in admissible. Therefore, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en number of opportunities to substantiate its case which the assessee did not avail of. She accordingly submitted that the order of the learned CIT (A) NFAC should be upheld. 8. We have heard the rival arguments made by both the sides, perused the orders of the AO and the learned CIT (A) NFAC and the paper book filed on behalf of the assessee. We have also considered the various decisions cited before us by both the sides. We find the assessee in the instant case filed the return of income on 11.10.2019 declaring total income of Rs.36,72,970/- and the case was selected for limited scrutiny under CASS. The assessment was completed u/s 143(3) of the Act determining the total income at Rs.74,02,698/-. We find the Assessing Officer on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to restore the issue to the file of the learned CIT (A) NFAC with a direction to grant one final opportunity to the assessee to substantiate its case by filing the necessary documents and decide the issue as per fact and law. The assessee is also hereby directed to participate in the appeal proceedings before the learned CIT (A) NFAC by filing the requisite details without seeking any adjournment under any pretext failing which the learned CIT (A) NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 9. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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