2022 (6) TMI 1064

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.....CIT(A) has erred in law and on facts of the case in confirming disallowance of Rs. 1,86,672/- one tenth of total car expenses, on ad-hoc basis. 3. The Ld.CIT(A) has erred in law by not adjudicating Ground No. 4- " The Ld. Assessing Officer has erred in laws and on facts of the case in restricting the credit of TDS to Rs.2,29,01,038/- in ITNS form as against Rs. 2,68,96,387/- claimed by the assessee in its return of income." (B) Assessment order u/s 143(3) of Income Tax Act was passed by the Assessing Officer ["AO)", for short], on 26/12/2017 wherein the total income was determined at Rs. 6,43,80,887 (rounded off to Rs. 6,43,80,890) as against returned income of Rs.6,03,64,520. The disallowances/additions made in the assessment orde....

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....ere is no discussion in the assessment order to justify the basis on which the Assessing Officer came to the conclusion that there was element of personal use of car to the extent of 10% of total of car expenses. On perusal of the impugned Appellate Order dated 19/03/2019 of the Ld.CIT(A), we find that the Ld.CIT(A) dismissed assessee's appeal on this issue; on the ground that the assessee could not produce any details of disallowance made on account of vehicle expenses. However, she has not discussed at all as to what details were called for from the assessee regarding car expenses either during the assessment proceedings or during the appellate proceedings before the Ld.CIT(A). (B.2.1) In view of the foregoing, we are of the view, that t....

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.... Ld.CIT(A) for fresh order on this issue in accordance with law, after providing reasonable opportunity to the assessee. We also direct the Ld.CIT(A) to give due consideration to the aforesaid order of Co-ordinate Bench of ITAT Delhi in assessee's own case in ITA No. 1075/Del/2011. Further, we direct the Ld.CIT(A) to clearly specify the required details to be produced/submitted by the assessee in this regard, and to give due opportunity to the assessee for the same, before passing the fresh order. Ground No. 2 of Appeal is disposed off in accordance with the aforesaid directions and is treated as partly allowed for statistical purposes. (C) Ground No. 3 of Appeal is regarding credit given to the assessee in respect of tax deducted at sour....