2025 (3) TMI 2007

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....Sr. DR ORDER PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 01.12.2023 passed for assessment year 2018-19. 2. It emerges out from the record that appeal of the assessee was dismissed by the CIT(A) for want of prosecution instead of deciding it on merit. A perusal of the ass....

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....for Rs. 76,040/- is not admissible expenses as this expenses is not related to the business of the assessee. Thus, the total expenses towards Diwali Expenses amounting to Rs. 76,040/- is disallowed and added back to the income of the assessee. 2. The expenses under head" Pooja expenses" for Rs. 1,48,612/- is not admissible expenses as this expenses is not related to the business of the as....

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....eveal that AO after verification of the record accepted the calculations made by the assessee. However, the Review Unit has made certain additions. It is pertinent to note that job of the Review Unit was to review the assessment made by the AO and if any changes are required, then such suggestion is to be remitted back to the AO. The AO thereafter confront the assessee and made the assessment but ....