DECCAN HEALTH CARE PRIVATE LIMITED, ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-17(1), , HYDERABAD

At the time of hearing, the learned Counsel for the assessee submitted that both the orders of the CIT (A) are ex- parte of the assessee for non-appearance of the assessee and not on merits. He, therefore, prayed that the issue may be set aside to the file of the CIT (A) or AO as the AO has disallowed the R&D expenditure for want of details and the assessee has the

The learned DR was also heard.

Having regard to the rival contentions and the material on record, we deem it fit and proper to set aside the issue to the file of the AO with a direction to the assessee to file the necessary details of R&D expenditure before the AO and the AO is directed to consider the allowability of such expenditure after verification of the same. Needless to mention that the assessee shall be given a fair opportunity of hearing.

In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 27th November, 2019.