What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the matter to the file of the CIT(A). The CIT(A) was directed to decide the issues afresh after examining additional evidence submitted by the assessee.

The assessee claimed deductions for legal and professional fees, and travelling and conveyance expenses. The Assessing Officer made disallowances, and the CIT(A) enhanced these disallowances after examining expenditure details. The assessee then appealed to the Tribunal.

What were the issues?

Whether the CIT(A) erred in enhancing the disallowances without properly considering the evidence provided by the assessee, and if the matter should be remanded for fresh examination of evidence.

M/S. Prasanna Transport Network… vs ACIT | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Nikhil Pathak

For Respondent: Shri M.G. Jasnani

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-3, Pune, 4. The Pr.CIT-2, Pune 5. DR, ITAT, „SMC‟ Bench, Pune 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 16-03-2022 Sr.PS 2. Draft placed before author 16-03-2022 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

M/S. PRASANNA TRANSPORT NETWORK PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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