2019 (10) TMI 1521

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....a, Senior DR ORDER PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Sanspareils Greenlands Pvt. Ltd. (hereinafter referred to as the 'assessee') by filing the present appeal sought to set aside the impugned order dated 27.01.2016 passed by the Commissioner of Income - tax (Appeals), Meerut qua the assessment year 2012-13 on the grounds inter alia that :- "1. That on the facts ....

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....sales promotion and cost of goods replaced to the tune of Rs.1,31,66,740/- and Rs.32,66,827/- respectively and reached the conclusion that as against the goods replaced in the preceding years worth of Rs. 19,53,457/-, assessee replaced cost qua the year under assessment to the tune of Rs.32,98,086/- which is raised by 68% as compared to the last year whereas sales have been increased to the tune o....

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....IT (A) who has confirmed the additions by partly allowing the appeal. Feeling aggrieved, the assessee has come up before the Tribunal by way of filing the present appeal. 5. We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the cas....

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.... of the paper book. 8. In view of the matter, we are of the considered view that when the assessee has produced requisite documentary evidence before the AO, the addition was not required to be made on the ad hoc basis rather it should have been made, if any, on the basis of actual facts of the case. In these circumstances, we deem it necessary to remand the case back to the AO to decide afresh....