The assessee is in the business of goods transporter. Lorry expenses was claimed as deduction. AO disallowed the expenses. Additional evidences were furnished before the CIT(A). Who remanded the matter to AO. AO committed factual mistakes in the remand report. Tribunal confirmed the order of the AO. Miscellaneous application filed by the assessee was dismissed. On appeal the Court held that revenue authorities and Tribunal did not go into these aspects. High Court remanded the matter to the AO to decide in accordance with law by giving a reasonable opportunity to the appellant. (AY. 2012-13)
Dilip Kumar v. ACIT (2020) 269 Taxman 93 / 196 DTR 199(Mad.)(HC)
S. 37(1) : Business expenditure-Additional evidence of lorry expenses for first time before CIT(A)-Considering the remand report Tribunal confirmed the addition-Miscellaneous application was dismissed-High court remanded the matter to AO for readjudication. [S. 254(2), 260A]