2020 (5) TMI 105

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....L. Shibi, CS For the Respondent : Shri. J. Pavithran Kumar, JCIT ORDER PER S. JAYARAMAN, ACCOUNTANT MEMBER : The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-13 in ITA No. 212/CIT(A)- 13/2012-13 dated 08.02.2018 for assessment year 2012-13-. 2. M/s. Hansa Research Group Pvt. Ltd., the assessee is engaged in market research work. While maki....

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....sessee. Therefore, he treated the expenditure claimed by the assessee as capital expenditure and allowed the depreciation at applicable rate and disallowed the balance sum and added to the returned income. Aggrieved, the assessee filed appeal before the CIT(A). The Ld. CIT(A) dismissed the appeal. Aggrieved against that order the assessee filed this appeal. 3. The Ld. AR inviting our attenti....

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....d that the assessee has not furnished the relevant details either before the AO or before the Ld. CIT(A). Therefore, the facts and circumstances associated with the issue has not been examined by the lower authorities. Further, he submitted that even the details furnished before the Hon'ble ITAT itself is indicating the details of shareholder partners as on the date of AGM i.e., 24.09.2012. Theref....

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....before the paper book were not examined by the lower authorities. Therefore, the Ld. DR pleaded that the facts associated circumstances needs examination at lower level. 5. We heard the rival submissions. It is clear from the above that the assessee has not furnished the relevant material before the lower authorities for due examination. Therefore, we are of the view that these issues require a....