TaxTMI 
TaxTMI 
2022 (3) TMI 888
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....deleting the addition made u/s. 13(3) of the Act without considering the fact stated by the AO and giving reasons for the same. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition made by the AO being 10% of the total expenditure claimed without considering the fact stated by the AO through the assessment order. 3. On the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A) is perverse both in law and facts of the instant case. 4. The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing." ITA No. 6464/Del/2013 for Asst. Year 2004-05 1. "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition made u/s. 13(3) of the Act without considering the fact stated by the AO and giving reasons for the same. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition made by the AO being 30% of the expenditure claimed without considering the fact stated by the AO through the assessmen....
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....expenditure claimed without considering the fact stated by the AO through the assessment order. 3. On the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A) is perverse both in law and facts of the instant case. 4. The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing." ITA No. 6468/Del/2013 for Asst. Year 2008-09 1. "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition made u/s. 13(3) of the Act without considering the fact stated by the AO and giving reasons for the same. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition made by the AO being 30% of the total expenditure claimed without considering the fact stated by the AO through the assessment order. 3. On the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A) is perverse both in law and facts of the instant case. 4. The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of....
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....ization of income for the benefit of specified persons referred to in Section 13(3) of the Income Tax Act. The Assessing Officer ("AO", for short) invoked section 13(1)(c) of IT Act to make the aforesaid disallowance @ 10% of expenses, holding this estimated amount to be disallowable u/s. 13(1)(c) read with section 13(3) of Income Tax Act. The disallowance was made by the Assessing Officer on estimation basis in the light of non-cooperation from the assessee's side in furnishing the requisite information in respect of application or use of income or property for use of specified persons referred to in section 13(3) of Income Tax Act. The additions made by the Assessing Officer on this issue were deleted by the Ld. CIT(A) in respective impugned appellate orders for different assessment years. The Ld. CIT(A), while giving this relief to the assessee, observed that members of the governing council are also government servants, and there was no specific finding regarding any payments to any specified person. Revenue is in appeal before us, against the relief given by Ld. CIT(A) on this issue. (C.1. ) During the appellate proceedings in Income Tax Appellate Tribunal, the Ld. Spec....
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....wance was estimated by the Assessing Officer @ 10% of net expenditure, in Assessment Years 2003-04 & 2010-11; while the disallowance in Assessment Years 2004-05 to 2009-10 was @ 30% of net expenditure. The Ld. CIT(A) deleted these disallowances, holding that there was no evidence of any bogus bill or voucher, and that there was no finding that bills and vouchers were not verifiable. The Revenue is in appeal against the relief given by the Ld. CIT(A) to the assessee on this issue. ( C.2.1. ) In the course of appellate proceedings in Income Tax Appellate Tribunal, the Ld. Special Counsel for Revenue submitted that the order passed by the Ld. CIT(A) was untenable on the facts of the case and ought to be set aside. In this regard, it was submitted that the Ld. CIT(A) had completely ignored the observations of the A.O. with regard to non-cooperation and non-compliance made by the Assessee, in furnishing the relevant details. The Ld. Special Counsel further submitted that the Ld. CIT(A) had rejected the disallowance made by the A.O. merely on the basis that there was no evidence of any bogus bill or voucher, since the same was not mentioned in the assessment order. The Ld. Special Cou....
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....y raised for the first time before the Ld. CIT(A). He further submitted that no evidence was led by the Assessee before the A.O. to show that prior period expenses were crystallized in the year relevant to Assessment Year 2010-11. It was submitted by the Ld. Special Counsel, that since the AO was not given any opportunity to examine this claim of the Assessee, and in view of the fact that no evidence or reasoning is adduced by the CIT(A) in his order, the Assessee should not be allowed to claim such expenses without the AO having the opportunity to examine the veracity of the same. The Ld. AR for the assessee relied on the order of the Ld. CIT(A). (D). At the time of hearing before us, we patiently heard the submissions of the Ld. Special Counsel for Revenue as well as the Ld. Authorized Representative of the assessee. In response to specific query from the Bench, the Ld. Authorized Representative for the assessee submitted that the assessee faced genuine difficulty in fully complying with enormous compliances required by the Assessing Officer during assessment proceedings. The Ld. AR for the assessee further submitted that the assessee was willing to provide all relevant inform....