TaxTMI 
TaxTMI 
2023 (4) TMI 362
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....ertaining to the assessment year 2014-15. 2. At the outset we observe that there is delay of 151 days in filling of the instant appeal and the Assessee has filed an application alongwith duly sworn affidavit in support of its contention for condonation of such delay. We find that in this case impugned order was passed on 28-02-2020 and from 22nd March 2020 onwards entire Nation was hold due to complete lockdown on account of COVID-19 and therefore the Assessee failed to file its appeal within the prescribed period, however as soon as lock down lifted, the Assessee filed its appeal 09th Oct 2020 with a delay of 151 days . Hence considering the delay occurred because of complete lockdown and the Hon'ble Apex Court extended the limitation p....
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....the proper procedure as given in law for enhancement-issue of show cause notice, allowing fair opportunity to appellant and to pass an speaking on the issue is totally missing in this case. Such an action of CIT (A) as per law be deleted/cancelled. 4. The Act of Id CIT (A) in not granting the credit of TDS and taxes paid being raised in grounds of appeal no.6 before him, is not correct/justified. He has simply directed the AO to grant the same in place of doing it himself. It is prayed that the credit of taxes paid and TDS be correctly allowed." 4. For brevity we are deciding this appeal by ground-wise. 5. Ground no. 1 pertains to the addition/disallowance made by the AO and confirmed by the learned Commissioner on account of....
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....set, however for the sake of natural justice depreciation @ 15% of that expenditure is allowed. Finally the AO worked out the disallowance to the tune of Rs. 1,02,59,500/- and added back the same in the income of the Assessee. 6. On appeal, the learned Commissioner affirmed the said disallowance by treating the same as "capital in nature". The Assessee before us claimed that the Assessee carried out repair, maintenance, modification and overhauling of air-conditioning ducts; and replacement of air handling units and pipe lines of chilled water/hot water, overhauling of cooling towers, ; and also done repair & replacement of pumps and overhauling of chillers and therefore due to the modification and overhauling of air-conditioning ducts, ....
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....ion and overhauling of air conditioning ducts, got damaged completely or partly . It is also not clear whether false ceiling was replaced with the new one or just repaired old one without disturbing the originality and what were the terms and conditions qua quotation/agreement/work order if any executed for doing the repair of false ceiling and what material/manpower used. Hence, considering the peculiar facts and circumstances, in our considered view justice would be met by remanding the instant issue to the file of the AO for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee and by conducting field enquiry if necessitates. We clarify that primary onus would be on the Assessee to establish t....
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....f Rs.9,29,021/- Since the company is following the mercantile system of accounting, it had included a sum of Rs. 6,77,465/- received as Rent, Air-Conditioning charges and other charges in respect of March 2013 on 17th April,2013. The company has rightly included this sum in the income of the previous year ended on 31.03.2013 on accrual basis. Copies of confirmation letters dt. 02.12.2016 received from Oriental Insurance Company Ltd.are enclosed for your perusal. " 10.1 The AO by considering the submission of the Assessee found that the Assessee has not furnished any reconciliation statement regarding its claim. From the submission it is not clear, in which year the difference amount was considered in P & L account and to what ex....
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.... FY 2007-08 relates to amounts received and shown in its account books for FY 2005-06. Therefore, the Hon'ble High Court considering the peculiar facts that the amounts received are duly reflected in the account books in the relevant assessment years, the Assessee having proved the TDS certificates issued late in FY 2007-2008 pertained to receipts reflected in the account books for the assessment year 2006- 07, held that the Assessee is entitled to claim the benefit of the same. 13.1 We have given thoughtful consideration to the facts and circumstances. It is too the case of the Revenue Department here that the Assessee has already claimed the TDS to the tune of Rs. 1,85,013/- during the relevant assessment year in respect of amount of R....