Mrs. Ranjithkumar Yogalakshmi vs. ITO

Parties Involved

Facts Summary

The appeal by the assessee, Mrs. Ranjithkumar Yogalakshmi, for the Assessment Year 2015-16 arises from the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30-05-2024. The order was based on the assessment framed by the Assessing Officer on 23-12-2017, which disallowed sales promotion expenses of Rs.56.89 Lacs due to the assessee's failure to furnish a reply. The Commissioner of Income Tax (Appeals) confirmed the disallowance as the assessee did not attend the appellate proceedings. The assessee, aggrieved by this decision, appealed to the Income Tax Appellate Tribunal. The Tribunal accepted the prayer of the assessee's representative and restored the appeal to the file of the Commissioner of Income Tax (Appeals) for de novo adjudication, directing the assessee to substantiate its case forthwith.…

Legal Issues

• 1. Disallowance of sales promotion expenses

Judgment Outcome

Decided in favour of Assessee.

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