https://www.taxtmi.com/caselaws?id=462619 The Income Tax Appellate Tribunal allowed the assessee's appeal and remitted the matter to CIT(A) for fresh adjudication. The A.O. had disallowed VAT and CST expenditure totaling Rs. 32,32,205 due to non-production of original challans, which CIT(A) upheld through an ex-parte order. The Tribunal found CIT(A)'s order cryptic and lacking merit-based reasoning. It admitted additional evidence filed by the assessee including bank statements and FIR copy, noting these were relevant to the core issues. The Tribunal directed CIT(A) to pass a detailed speaking order after considering all evidence and providing reasonable opportunity of hearing, emphasizing that appellate authorities must examine merits rather than dismiss appeals ex-parte when relevant evidence exists. en-us Fri, 15 Mar 2019 00:00:00 +0530 Fri, 04 Jul 2025 19:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462619 The Income Tax Appellate Tribunal allowed the assessee's appeal and remitted the matter to CIT(A) for fresh adjudication. The A.O. had disallowed VAT and CST expenditure totaling Rs. 32,32,205 due to non-production of original challans, which CIT(A) upheld through an ex-parte order. The Tribunal found CIT(A)'s order cryptic and lacking merit-based reasoning. It admitted additional evidence filed by the assessee including bank statements and FIR copy, noting these were relevant to the core issues. The Tribunal directed CIT(A) to pass a detailed speaking order after considering all evidence and providing reasonable opportunity of hearing, emphasizing that appellate authorities must examine merits rather than dismiss appeals ex-parte when relevant evidence exists. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462619