ASPEE DISTRIBUTORS ASSOCIATION,MUMBAI vs. ITO 30(1)(1), MUMBAI

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ITA 3520/MUM/2019Status: DisposedITAT Mumbai17 December 2020AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee could not substantiate its claim with evidence and that the claim was not made in the original return. To meet the ends of justice, the Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which confirmed the disallowance of a claim made under Section 44A of the Income Tax Act. The assessee did not appear for the hearing, nor did they file an adjournment petition.

What were the issues?

Whether the assessee's claim under Section 44A was valid and substantiated, and whether the CIT(A) erred in confirming its disallowance.

Which sections of the Income-tax Act were involved?

Section 44A,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR & SHRI PAVAN KUMAR GADALE

For Respondent: Shri Rajeev Harit, CIT-DR
Pronounced: 17/12/2020

PER PAVAN KUMAR GADALE - JM:

1.

The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals) -20, Mumbai, passed u/s. 143(3) and 250 of the Income Tax Act, 1961.

Aspee Distributors Assn., Mumbai. - 2 - 2.At the time of hearing, none appeared on behalf of the assessee nor any adjournment petition was filed. We heard the submissions of the Ld.DR and considered the material on record. On perusal of the order of the LdCIT(A), we find that the assessee has raised the grounds of appeal in respect of claim u/s 44A of the Income Tax Act but the CIT(A) has confirmed the disallowance of claim and sustained the addition.

3.

We heard the Ld. DR and perused the material on record. We considering the facts and circumstances of the case and the order of the LdCIT(A), find that the assessee could not substantiate its case with the evidences and the claim was not made in the return of income filed. Therefore to meet the ends of the justice, we provide one more opportunity of hearing to the assessee to substantiate its claim before the assessing officer with evidences. Accordingly, we set aside the order of the LdCIT(A) and restore the entire disputed issues to the file of Assessing officer to adjudicate afresh and allow the grounds of appeal of the assessee for statistical purposes.

Aspee Distributors Assn., Mumbai. - 3 - 4. In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 17.12.2020

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