TaxTMI 
TaxTMI 
2019 (7) TMI 87
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....involving common issues arising out of identical set of facts and circumstances, therefore, as a matter of convenience, these appeals were heard together and are being disposed of by way of this consolidated order. 3. When these appeals were called for hearing on 24th June 2019, no one was present for the assessee to represent the cases. Therefore, the Bench adjourned the appeals to this date i.e., 25th June 2009. However, today also, none appeared on behalf of the assessee to represent the case. The assessee has not even filed any letter seeking adjournment of the appeals. As could be seen from the order sheet entry dated 30th April 2019, since no one appeared on the said date to represent the case, the Bench was compelled to adjourn....
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....me additions to the income of the assessee. 6. Being aggrieved with the assessment order so passed, assessee preferred appeal before the first appellate authority, inter-alia, on the ground that initiation of proceedings under section 153C of the Act is invalid. Learned Commissioner (Appeals), however, upheld the validity of the proceeding initiated under section 153C of the Act. 7. We have heard the learned Departmental Representative and perused the material on record. As it appears from the grounds, the main plank on which the assessee has challenged the initiation of proceeding under section 153C of the Act is due to lack of satisfaction recorded by concerned authorities for issuance of notice under section 153C of the Act. As cou....
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....f Rs. 2,35,211, on account of cessation of liability under section 41(1) of the Act. Thus, it is patent and obvious that the addition made in the original assessment order has been repeated in the impugned assessment order. While deciding assessee's appeal on the issue, learned Commissioner (Appeals) found that the disputed addition arising out of the original assessment order was carried in appeal before the Tribunal and the Tribunal had restored the issue back to the first appellate authority for fresh adjudication. Thus, he observed that the decision to be taken by the first appellate authority on the issue as per the direction of the Tribunal will hold good in the present appeal. Accordingly, he directed the A.O. to follow the decisi....
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.... repeated in the impugned assessment order. Therefore, following our decision in ground no. 3 and 4 of ITA no.2713/Mum./2017, we delete the addition. These grounds are allowed. 14. In the result, appeal is partly allowed. ITA no.2715/Mum./2017 Assessee 's Appeal - A.Y. 2010-11 15. Grounds no.1 and 2, are similar to grounds no.1 and 2, raised by the assessee in its appeal being ITA no.2713/Mum./2017. Following our decision given therein, these grounds are dismissed. 16. Grounds no.3, 4 and 5, the assessee has challenged the disallowance of interest expenditure by applying the provisions of section 40A(2)(b) of the Act. 17. Brief facts are, during the original assessment proceedings, the Assessing Officer noticing that....
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.... of interest disallowance by invoking the provisions of section 40A(2)(b) of the Act was a subject matter of dispute arising in the original assessment order and while deciding such issue in the appeal arising out of the original assessment order, the learned Commissioner (Appeals), vide order dated 1st January 2016, has deleted the addition. It is a fact, in the impugned assessment order, the Assessing Officer has repeated the same addition as was made in the original assessment order. If the addition made in the original order does not survive by virtue of the order passed by the learned Commissioner (Appeals) against the original assessment order, the same cannot survive in the assessment order passed under section 143(3) r/w section 153....