2013 (11) TMI 722

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.... years 2000-01, 2001-02, 2002-03 and 2004-05, and dated 08.09.2010 for assessment year 2003-04, 2005-06 & 2006-07 respectively along with another appeal of the assessee against the order of CIT(A) XIII, New Delhi dated 16.11.2011 relevant to assessment year 2007-08. 2. Since, these mattes were heard together and involve some common issues, therefore, are being disposed off by a single order for the sake of convenience. 3. So far as the appeal of the department and cross objection of the assessee are concerned for assessment year 2000-01to 2006-07, it was, at the very outset, submitted by the Ld. counsel for the assessee that appeals of the department are mainly relatable to deletion of additions made u/s 68 and part disallowance made by t....

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.... by filing copy of the order of Ld. CIT(A), it was pleaded that either the addition should be deleted or the matter should be restored back to the file of the A.O. for reconsideration of the issue afresh as appropriate opportunity has not been granted to the assessee by the A.O. in this regard. 5. Ld. D.R. has been heard who relied upon the order of the A.O. and pleaded for setting aside the order of Ld. CIT(A) and to restore that of the A.O. It was pointed out that when all the additions have been made after considering the second remand report of the A.O. who has duly communicated about the genuineness of the transaction for which the Department should not have any objection, on which she did not give any appropriate reply. 6. After hea....

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....circumstances of the case and material on record, find it just and appropriate to uphold the order of Ld. CIT(A) with respect to the additions made and to the extent sustained by the Ld. CIT(A) on the basis of second remand report in which the A.O. has agreed with the material submitted by the assessee to the Ld. CIT(A), which were sent to the A.O. So, the appeals of the department are dismissed. 6.2 So far as cross objections of the assessee are concerned, considering the rival submissions, we find it just and appropriate to set aside the orders of authorities below in respect to additions made on account of remuneration paid to Mrs. Mukta Chaudhary and confirmed by Ld. CIT(A) and restore the issue to the file of the A.O. for reconsiderat....