What did the Tribunal hold?

The Tribunal noted that the issues for the current assessment year were also pending before the CIT(A). For consistency, the Tribunal decided to send the matter back to the CIT(A) for fresh adjudication.

The assessee appealed against the CIT(A)'s order confirming disallowances of travelling and business promotion expenses. The assessee pointed out that similar issues for an earlier assessment year were set aside and restored to the CIT(A) for fresh consideration.

What were the issues?

Whether disallowances of travelling and business promotion expenses should be re-adjudicated by the CIT(A) based on the precedent of an earlier assessment year.

Mr. Anshul Jain vs DCIT | ITAT Kolkata 2017

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P. M. Jagtap, AM & Shri A. T. Varkey, JM]

Hearing: 18.05.2017Pronounced: 24.05.2017

ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A)-1, Kolkata dated 09.07.2014 for AY 2010-11 in respect of confirming the disallowance of Rs.9,37,589/- out of travelling expenses and upholding the disallowances of Rs.22,65,907/- out of business promotion expenses.

At the outset, the Ld. Counsel for the assessee submitted that in earlier AY i.e. 2009-10 in assessee’s own case wherein two issues raised before the Tribunal have been set aside and restored back to the file of the Ld. CIT(A) for de novo consideration. Since the issues relating to earlier year are pending before the Ld. CIT(A), it would be prudent and reasonable to send the issues now under consideration before us back to the file of the Ld. CIT(A) for fresh adjudication. The Ld. DR does not have any objection in sending the matter back to the file of the Ld. CIT(A).

We have heard rival submissions and gone through the facts and material available on record. We note that in the earlier assessment year 2009-10 in order dated 26.08.2016, the Tribunal has set aside the matter back to the file of the Ld. Cit(A) for fresh adjudication. Since both the issues before us are also before the Ld. CIT(A), for consistency, it would be prudent to send back the issues back to the file of the Ld. CIT(A) for fresh adjudication. Therefore, we set aside the order of the Ld. CIT(A) and remand the matter back to his file for fresh adjudication on both the issues as done in AY 2009-10. Appeal of assessee is allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 24.05.2017

MR. ANSHUL JAIN,KOLKATA vs. DCIT, CENTRAL CIRCLE-III, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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