Case Law Details
JCIT (OSD) Vs Kingfisher Airlines Limited (ITAT Bangalore)
The first issue is related to disallowance of helicopter expenses. We notice that the A.O. was constrained to make adhoc disallowance since the assessee has failed to furnish details called for by the A.O. We also notice that the assessee did not appear before Ld. CIT(A) also. In effect, the assessee did not furnish details of helicopter expenses as sought by the A.O. even before the Ld. CIT(A). Under these set of facts, we are of the view that the Ld. CIT(A) was not justified in deleting the disallowance. However, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to furnish the details called for by A.O. Accordingly, we set aside the order passed by Ld. CIT(A) on this issue and restore the same to the file of the A.O. for examining it afresh.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
All the four appeals filed by the revenue are directed against the orders passed by Ld CIT(A)-4, Bangalore and they relate to the assessment years 2009-10 to 2012-13.
2. None appeared on behalf of the assessee, even though the adjournment was granted on the last occasion on the specific request of the assessee. Hence, we proceed to dispose of the appeal ex-parte, without the presence of the assessee.
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