SHREE NURSHING ELECTRIC STORES,KOLKATA vs. ITO, WARD-36(2), KOLKATA, KOLKATA

It is noticed that the assessee’s appeals in & 2011/Kol/2016 for the A.Ys 2010-11 & 2011-12 are time barred by each 10 days. Condonation petitions were not filed. However, we after hearing the ld.DR and perusing the material available on record, we condone the said delay in filing the appeals before us and dispose off the same on merits.

It is further noticed that in all the appeals the assessee has raised the grounds of appeal relating to confirmation of additions on account of commission payment, motor car expenses, depreciation and telephone charges by the CIT-A. However, the only issue is to be decided as to whether the assessee is entitled to remand the issue(s) in view of additional evidence(s) before us in the facts and circumstances of case.

During the assessment proceedings the AO made the various additions on account of difference in balance of creditors, for non deduction of tax and for non production of any evidence in respect of earning of commission, for non payment of PF contribution and for non explanation on account of personal expenditure i.e telephone expenditure. This action of the AO in all the cases was confirmed by the CIT-A.

The ld. AR submits before us that due to some unavoidable circumstances the assessee could not produce all the relevant documents/evidences before the AO to substantiate the claims of assessee. Now he undertakes to file all the relevant evidences before the AO as filed before us by way of paper book and in support of the contentions he referred to the pages 1-71 of the paper book and as such he urged to remand the issue(s) relating to in all the appeals of assessee to the file of the AO for fresh consideration of the documents/evidences as filed before us by way of paper book.

On the other hand, the ld.DR relied on the orders of the authorities below. IT A Nos 1510/K/14 . 2010 & 2011/Kol/16 Shree Nursing Elec. Stores 2

Heard rival submissions and perused the material available on record. We find that during the assessment proceedings the AO made the various additions on the ground that assessee could not offer any explanation/ reconciliation by proper and supporting documents to substantiate the claims of assessee. The CIT-A also confirmed the said additions made by the AO by observing that the assessee failed to file any details in support of the items on which the AO made the impugned additions. Before us the ld.AR undertakes that now he is ready to file all the relevant evidences before the AO to substantiate the assessee’s claims. Therefore, taking into consideration such submissions of assessee, facts and circumstances of the case and nature of disallowances, which requires further verification by the AO. Therefore, we deem it fit and proper to remand the issue(s) involved in all the appeals by the assessee to the file of the AO for his further consideration and to pass an order as per law, after giving the assessee adequate opportunity of hearing. The assessee shall be at liberty to file requisite evidences, if any, to substantiate its claims properly.

In the result, all the three appeals of the assessee are allowed for statistical purposes. ORDER PRONOUNCED IN OPEN COURT ON 26 /04/2017 Sd/- Sd/- Waseem Ahmed S.S. Viswanethra Ravi Accountant Member Judicial Member Dated 26 -04-2017