M/S. ANDHRA PRADESH TANNERIES LTD.,VISAKHAPATNAM vs. THE DCIT, VISAKHAPATNAM

आदेश / O R D E R

PER V. DURGA RAO, Judicial Member:

This appeal filed by the assessee is directed against order of the

CIT(A)-1, Visakhapatnam vide ITA No.90/2010-11/DC,C-3(1),Vsp/2016-

17 dated 3.10.2016 for the assessment year 2008-09.

assessee has submitted that the Ld. CIT(A) has disallowed to the tune of 1

ITA No.501 /Vizag/2016 M/s. Andhra Pradesh Tanneries Ltd., Vizianagaram ` 30 lakhs out of ` 59,99,248/- claimed as an expenditure towards

salaries on the ground that no details were filed. It is submitted that

the assessee company is in a huge financial loss and due to non-

availability of supporting staff, assessee was not able to file the details.

Now the assessee has filed all the details and also filed an application

under Rule 29 of the Income Tax Appellate Rules, 1963 and the details

filed by the assessee may be admitted and requested that the issue may

be remitted back to the file of the A.O. to consider afresh in accordance

with law.

stage additional evidence filed by the assessee cannot be admitted.

on record and gone through the orders of the authorities below. The

only issue involved in this appeal is disallowance of salary expenditure

claimed by the assessee. The assessee has claimed an amount of `

59,99,248/- as salaries paid to the employees. The assessee is not able

to furnish relevant vouchers and supportive evidence before the

authorities below. Therefore, the CIT(A) has disallowed to the tune of `

30 lakhs and directed the A.O. to allow remaining part. Under these

facts and circumstances of the case by considering the explanation given

ITA No.501 /Vizag/2016 M/s. Andhra Pradesh Tanneries Ltd., Vizianagaram by the assessee, we are of the opinion that the additional evidence filed

by the assessee in this regard has to be examined and the issue has to

be decided as per the merits of the case. Accordingly, we admit the

additional evidence filed by the assessee. In view of the above, the

order passed by the Ld. CIT(A) is set aside and remitted matter back to

the file of the A.O. to consider the evidence in respect of salary

payments and pass orders in accordance with law.

statistical purposes.

The above order was pronounced in the open court on 6th Apr’18.

Sd/- Sd/- ( ड.एस. . . . सु�दर "संह) (वी. दुगा�राव) (D.S. SUNDER SINGH) (V. DURGA RAO) लेखा सद�य/ACCOUNTANT MEMBER �या�यक सद�य/JUDICIAL MEMBER #वशाखापटणम /Visakhapatnam: 'दनांक /Dated : 06.04.2018 VG/SPS आदेश क� ��त)ल#प अ*े#षत/Copy of the order forwarded to:-

Krishna Nagar, Visakhapatnam 2. ��याथ� / The Respondent – The DCIT, Circle-3(1), Visakhapatnam

ITA No.501 /Vizag/2016 M/s. Andhra Pradesh Tanneries Ltd., Vizianagaram

DR, ITAT, Visakhapatnam

आदेशानुसार / BY ORDER // True Copy //

Sr. Private Secretary ITAT, VISAKHAPATNAM