UNION STEEL ASSOCIATES ,MUMBAI vs. ASST CIT CIR. 29(3), MUMBAI

O R D E R PER C.N. PRASAD (JM)

2. On the facts and the circumstances of the case, and in law the learned Commissioner of Income Tax Appeal has erred in upholding the order of the Asst. Comm. of Income Tax, in disallowing and adding a sum of Rs. 20,16,361 being the expenditure incurred for the purposes of Business Promotion / Entertainment and thereby reducing the loss.

. RELIEF CLAIMED IN APPEAL

1. Additions made on account of disallowance of business promotion / Entertainment expenses amounting to Rs. 20,16,361 be allowed in full.”

3. Ld. Counsel for the assessee submits that Ld.CIT(A) passed exparte order without providing adequate opportunity of being heard to the assessee, therefore, considering additions/disallowance made by the Assessing Officer Ld. Counsel for the assessee requested that the matter may be restored to the file of the Ld.CIT(A).

4. Ld. DR has no serious objection in remitting the matter back to the file of the Ld.CIT(A).

5. Heard both sides, perused the orders of the authorities below. On a perusal of the Ld.CIT(A) order, we find that the Ld.CIT(A) on the first

(A.Y: 2015-16) M/s. Union Steel Associates date of hearing without providing any adjournment as sought by the assessee, passed exparte order. Considering the totality of facts and submissions of the Ld.Counsel for the assessee and keeping in view the additions/disallowance made by the Assessing Officer, I am of the opinion that assessee should be given one more opportunity of being heard. Thus, this appeal is restored to the file of the Ld.CIT(A) for denovo adjudication in accordance with law. Assessee is directed to appear before Ld.CIT(A) and shall cooperate with the appellate proceedings without taking unnecessary adjournments. Thus, this appeal is restored to the file of the Ld.CIT(A) accordingly.