2025 (9) TMI 1781

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s For the Department : Shri Mahesh Kumar, CIT(DR) ORDER PER VIKAS AWASTHY, JM: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 30.03.2024, for Assessment Year 2017-18. 2. The Revenue has assailed the order of CIT(A) on following grounds:- "1. The Ld. CIT(A)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....019 on the very next of passing assessment order, which shows that the assessee was very much aware of all the notices and willingly chosen not to participate in the assessment proceedings. 5. The appellant craves leave to add, to alter or amend any grounds of appeal raise above at the time of hearing." 3. Shri Mahesh Kumar, representing the department submitted that during assessment ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... AO in an ex-parte proceedings, without rejecting books of account made ad-hoc disallowance of 50% of revenue expenditure. The assessee had furnished additional evidences before the CIT(A). The CIT(A) sought remand report from the AO, the AO did not point any defect in the books of assessee. The CIT(A) after considering additional evidences filed by the assessee and the remand report, granted reli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itional evidences filed by the assessee were not sent to the AO at the time of seeking remand report. In absence of any documentary evidences, the AO furnished remand report dated 30.10.2023 categorically highlighting the fact that financial statements and bank ledger filed before the CIT(A) were not forwarded to him, hence, in the absence of said documents he is unable to comment on the same. The....