2015 (12) TMI 103

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....hat this appeal of revenue is barred by limitation by 25 days and revenue has filed Condonation petition supported by affidavit stating some reasons. Then this fact was confronted to Ld. Sr. counsel for the assessee Shri Subhas Agarwal, he fairly conceded that he has no objection if delay is condoned and appeal is admitted. Hence, we admit the appeal and adjudicate the same. 3. The first issue in this appeal of revenue is against the order of CIT(A) deleting the addition made by AO of bogus liability of Rs. 30 lakhs after taking remand report from AO. For this, revenue has raised following ground no.1: "1. That on the facts and circumstances of the case, ld. CIT(A) erred in law in directing the AO to delete the addition of Rs. 30,00,000/....

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.... of liabilities for expenses, liabilities for others, liabilities for garden and liabilities on account of trade deposits and advances. The AO during remand proceeding could not point out any defect or adverse inference from these details. In such circumstances, we are of the view that the CIT(A) has rightly accepted the contention of the assessee after taking remand report from the AO. Even now before us the Ld. Sr. DR could not point out what is the error in the order of the CIT(A) or the factual finding is wrong. In the absence of the same and the facts narrated by CIT(A), we confirm the order of CIT(A) and this issue of revenue's appeal is dismissed. 6. The next issue in this appeal of revenue is against the order of CIT(A) in dele....

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....the year under consideration no new area was brought to cultivation and this was expense for existing unit. Accordingly, he deleted the disallowance. Aggrieved, now revenue is in appeal before us. 8. We have heard rival submissions and gone through facts and circumstances of the case. We find that the assessee has incurred expenses for maintenance of existing bushes which involved planting, growing and nurturing of such tea bushes which are entirely necessary for basic operation and manufacturing and production of tea. The assessee produced copy of ledger account before CIT(A) from where he observed that these expenses were incurred for payment of casual workers for uprooting, leveling and cutting jungle and weeding out unnecessary things ....