2019 (7) TMI 369

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....rder dated 09.04.2018 passed by Income-Tax Appellate Tribunal, 'E' Bench, Mumbai ( hereinafter called "the tribunal") passed by tribunal u/s 254(1) of the 1961 Act , wherein the tribunal had set aside the matter back to the file of the learned Assessing Officer(hereinafter called "the AO") for fresh adjudication by holding in para no. 5 , as under:- " 5. We have considered rival contentions and have perused the material on record . We have observed that the assessee is a Co- operative Group Housing Society. The assessee has entered into two agreements both dated 24.06.2003, with respect to installation of antenna and tower at terrace. The issue so far as license fee of Rs. 1,00,000/- per annum received by the assessee from Tata Tel....

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.... with the principal of natural justice. The onus is on assessee to prove that these expenses which were debited to Income and Expenditure Account against service charges of Rs. 1,50,000/- received from Tata Teleservices Maharashtra Limited credited to Income and Expenditure Account , were genuinely, wholly, exclusively and bonafidely incurred in relation to services rendered as per contract to Tata Teleservices Maharashtra Limited. The AO shall allow assessee to file necessary evidences / explanation in support of its contentions. We order accordingly. (Emphasis supplied by us) 2. The grievance of the Revenue is that the matter was restored back to the file of the AO for fresh adjudication on merits in accordance with law . It i....

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....ely for rendering services to Tata Teleservices Maharashtra Limited from whom service charges of Rs. 1,50,000/- was received. The contention of the assessee was that the authorities below did not gave him proper opportunity to explain its case. The quantum has attained finality as learned CIT(A) upheld the assessment order passed by AO confirming additions of Rs. 1,50,000/- wherein expenses claimed by assessee were not allowed against the said income. It is well settled now that penalty proceedings u/s 271(1)(c) of the 1961 Act are independent proceedings than the quantum assessment proceedings and merely because additions in quantum are sustained by appellate authorities, leviability of penalty u/s 271(1)(c) of the 1961 Act is not autom....