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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B” : HYDERABAD
Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER S.S.GODARA, J.M. :
This assessee’s appeal for AY.2010-11 arises from the CIT(A)-4, Hyderabad’s order dated 14-09-2015 passed in case No.0046/2013-14/ACIT,Cir.16(2)/CIT(A)-4/Hyd/2015-16, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused. 2. It transpires at the outset that this assessee’s instant appeal suffers from 01 day delay stated to be attributable to the reason(s) beyond its control as per the condonation petition/affidavit. No rebuttal has come from the departmental side. The impugned delay is condoned therefore.
The assessee has raised the following substantive grounds in the instant appeal: “1.The Order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2.The Appellate Commissioner ought not to have confirmed the addition of Rs.15,44,987/- made on account of difference in export sales. 3.The Appellate Commissioner ought not to have confirmed the addition of Rs.50,805/- made on account of commission. 4.The Appellate Commissioner ought not to have confirmed the addition of Rs.3,69,285/- made on account of donations. 5.The Appellate Commissioner ought not to have confirmed the addition of Rs.84,02,283/- made on account of travelling expenditure. 6.Any other ground which the assessee may urge either at or before the date of hearing”.
Learned counsel is fair enough in not pressing for the assessee’s first and foremost substantive grievance qua addition on account of difference in export sales. Rejected accordingly.
Next comes the assessee’s third to fifth substantive grounds qua disallowance with the commission, donations and travelling expenses (supra). We notice at the outset with the able assistance of both the parties that the instant lis has emanated from a survey dt.11-11-2009 followed by the assessee’s alleged audited books wherein the learned lower authorities hold that there was no trial balance found. Faced with this situation, we deem it appropriate to restore all the three instant remaining issues back to the Assessing Officer to re-do the entire factual verification afresh within three effective opportunities of hearing. The assessee undertakes to file all the necessary details; at its own risk and responsibility before the Assessing Officer on or before 30-11- 2021. Ordered accordingly.
This assessee’s appeal is treated as partly allowed for statistical purposes in above terms.