TaxTMI 
TaxTMI 
2014 (8) TMI 802
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....ispose them off by this consolidated order for the sake of convenience. ASSTT. YEAR 2003-04 2. This appeal by the Revenue is against the order passed by the Ld. CIT(A) dated 30.11.2012 deleting the penalty imposed by the AO under section 271(1)(c) of the Act in relation to asstt. year 2003.04. 3. We have heard rival submissions and perused the relevant records. It is seen that the Ld. CIT(A) deleted the penalty by considering the order passed by the Tribunal in quantum proceedings deleting the additions, forming foundation for the imposition of penalty. The Ld. AR was fair enough to state that the Revenue's appeal against the Tribunal order in quantum proceedings for asstt. year 2003-04 has been accepted by the Hon'ble High Court t....
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....ction, the ld. CIT(A) observed that the assessee did not claim any deduction at the time of payment of excise duty and likewise the excise duty receivable was also not offered for taxation. 7. After considering the rival submissions and perusing the relevant material on record, it is observed that this issue came up for adjudication before the Tribunal for the asstt. year 2003-04 and 2005-06. Vide order dated 27.9.2012 in ITA No. 1091 and 1092/Del/2012, the Tribunal has upheld the view taken by the Ld. CIT(A) in deleting the addition. A copy of such tribunal order has been placed at Pages 4 to 12 of the Paper Book. The Ld. DR reiterated the submissions as were advanced before the Tribunal while arguing the appeals for such earlier years.....
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....gures of turnover included in the annual accounts and month-wise details furnished during the course of assessment proceedings. Page 13 of the Paper Book reconciling the two figures appears to have been placed before the Ld. CIT(A) for the first time. It can be seen from the impugned order that the Ld. CIT(A) did not call upon for any remand report from the AO. In our considered opinion, the ends of justice would meet adequately if the impugned order on this score is set aside and the matter is restored to the file of the AO. We order accordingly and direct him to decide this issue afresh in light of the details to be furnished by the assessee reconciling the two figures. 10. In the result, Revenue's appeal is partly allowed for statisti....
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....ing the course of assessment proceedings that the assessee could not produce certain bills / vouchers of the amounts claimed under the heads Advertisement expenses, Conveyance, Furnace repairs, Office maintenance, Packing and forwarding expenses, Printing and stationery, Traveling expenses, Vehicle running and maintenance, Freight and carriage etc.. On account of this defect, the AO made a lump sum disallowance of Rs. 2.60 lacs. The Ld. CIT(A) echoed the same. 14. After considering the rival submissions and perusing the relevant material on record, it is found as an undisputed position that certain expenses claimed by the assessee were not backed by proper evidence. When we consider the total amount of expenses claimed as deduction by th....