ITAT Indore Judgments — February 2019

The Tribunal partly allowed the appeals of both the assessee and the revenue. It upheld the deletion of additions related to purchases and car expenses, but restored the AO's disallowance on discount expenses.

The Tribunal found that both the CIT(A) and the Assessing Officer passed ex-parte orders without proper hearing, which is not justifiable. Therefore, the Tribunal set aside the orders of the lower authorities and remanded the case back for fresh adjudication.