S.R.Traders, Vellore V. ITO, Vellore

ITA 1361/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7930 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 31-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 17-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K.N.DHANDAPANI
• Keywords: Set aside
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, C/ SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C/SMC BENCH, CHENNAI . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ./ I.T.A.NO.1361 /MDS./2016 ( / ASSESSMENT YEAR :2009-10) M/S.S.R.TRADERS, NO.101,CHITOR ROAD, KATPADI, VELLORE. VS. THE ITO, WARD-1(6), VELLORE. PAN AAZFS 5628 M ( / APPELLANT ) ( / RESPONDENT ) ! ' # / APPELLANT BY : MR.K.RAVI, ADVOCATE $% ! ' # / RESPONDENT BY : MR.K.N.DHANDAPANI, JCIT,D.R & ' ' ( ) / DATE OF HEARING : 31.01.2017 *+ ' ( ) /DATE OF PRONOUNCEMENT : 02.02.2017 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)-13, CHENNAI DATED ITA NO. 1361/MDS/2016 2 29.01.2016 PERTAINING TO ASSESSMENT YEAR 2009-10. 2. THE MAIN GRIEVANCE OF ASSESSEE IN HIS APPEAL IS WITH REGARD TO THE FOLLOWING ADDITIONS MADE BY THE LD. ASSESSING O FFICER ON ACCOUNT OF NON PRODUCTION OF BILLS/VOUCHERS:- ` PACKAGING MATERIAL 2,42,475 COMMISSION PAID 1,00,000 DIESEL EXPENSES 27,313 AGGRIEVED, THE ASSESSEE CARRIED THE APPEAL BEFORE T HE LD.CIT(A). ON APPEAL, LD.CIT(A) CONFIRMED THE ACTION OF THE AO. A GAINST THE ORDER OF CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THIS TR IBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. BEFORE US, LD.A.R PLEADED THAT ONE MORE O PPORTUNITY TO BE GIVEN TO THE ASSESSEE TO PRODUCE NECESSARY DETAILS BEFORE THE A.O. SO AS TO SUPPORT THE CLAIM OF ASSESSEE. WE ACCEDE THE REQUESTS OF LD.A.R . ACCORDINGLY, WE SET ASIDE THE ORDER OF LO WER AUTHORITIES AND DIRECT THE AO TO GIVE ONE MORE OPPORTUNITY TO THE ITA NO. 1361/MDS/2016 3 ASSESSEE TO PRODUCE NECESSARY DETAILS IN SUPPORT OF THE CLAIM OF THE ASSESSEE, THEREAFTER TO PASS FRESH ORDER IN ACCORDA NCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 02 ND FEBRUARY, 2017 AT CHENNAI. SD/- ( ) ( CHANDRA POOJARI ) /ACCOUNTANT MEMBER CHENNAI, DATED THE 02 ND FEBRUARY, 2017 . K S SUNDARAM . , ' $(-. /.( / COPY TO: 1 . ! / APPELLANT 3. & 0( () / CIT(A) 5. .3 4 $(5 / DR 2. $% ! / RESPONDENT 4. & 0( / CIT 6. 4 6 7 ' / GF