CIT vs. ANSAL PROPERTIES & INFRASTRUCTURE LTD

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 27/2012 . . . CIT ..... Appellant . Through Mr. Sanjeev Rajpal, Adv. . . . versus . . . ANSAL PROPERTIES and INFRASTRUCTURE LTD ..... Respondent . Through . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . O R D E R . 09.01.2012 . . . By the impugned order dated 13th May, 2011, the Income Tax Appellate Tribunal has passed an order of remit without expressing any opinion on merits. It is noticed that the assessee had filed a letter dated 24th November, 2008 before the Assessing Officer stating, inter alia, that certain projects had been completed during the period relevant to the assessment year 2006-07. He, accordingly, offered an amount of Rs.63,697/- as income. He had also claimed expenses of Rs.11,01,375/-. The Assessing Officer added the income amount, but did not examine the claim for expenses on the ground that the assessee had not claimed the same in the return. The tribunal after examining the facts of the case held that this was not justified and the assessee was entitled to raise an additional ground before them. . Regarding the second aspect, it was noticed that the assessee had made a provision on account of leave encashment. The Assessing Officer disallowed the same by referring to Section 43-B of the Income Tax Act, . 1961. The tribunal had remitted the matter for consideration on the said aspect with a specific direction that the Assessing Officer will examine the allowability of the provision made for leave encashment. . It is noticed that in the last assessment year i.e. 2005-06, similar directions were issued by the tribunal, but the Revenue has not preferred any appeal because of low tax effect. . We are not inclined to interfere with the order of the tribunal. The appeal is dismissed without any order as to costs. . . . . . . . SANJIV KHANNA, J. . . . . . . . R.V. EASWAR, J. . JANUARY 09, 2012 . NA . . . $ 04 .