TMI Blog2012 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ogus payments - CIT(A) deleted the addition on ground that payments have been subjected to TDS - Held that:- No evidence exist on the record of the AO to show that tax has been deducted from payments made. Relied has been given by CIT(A) without obtaining any confirmed account from this party. The assessee has also alleged that Shri A has fled away with some third party cheques lying in his office. Therefore, there is something doubtful about the transactions with Shri A. Matter restored to the file of the AO to be examined fresh. - I.T.A No. 1190/Del/11 - - - Dated:- 29-6-2012 - SHRI I.P. BANSAL, AND SHRI K.G. BANSAL, JJ. Appellant by: Pradeep Kumar Meel, Sr. DR Respondent by: Shri R.K. Mehra, CA ORDER PER K.G. BAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee submitted that disputes have arisen between him and Shri Ansari on account of the fact that the latter has taken away some cheques unauthorisedly for which a complaint has been filed with the Police Station, Okhla Phase I, New Delhi, on 14.10.2009. The AO considered the facts and submissions . It has been mentioned that the whole affair appears to be doubtful. It is likely that the assessee may be procuring bills from this person and cheques have been issued only with a view to receive the same amount in cash. In these circumstances, a sum of Rs.36,79,916/- has been added to the total income. Further, he found that a sum of Rs.12,44,981/- has been shown as job work payable at the end of the year. It was submitted that this amount has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een written back to the profit and loss account. Therefore, this addition has also been deleted. 3. Before us, Ld. Sr. DR referred to the findings of the AO and the Ld. CIT(A). It is submitted that the assessee did not cooperate with the AO in the course of assessment proceedings. In the light of this fact, the AO could not complete enquiries on either of these issues. This fact has been frankly stated by the AO. Ld. CIT(A) has also not taken the case to the logical conclusion. The assessee has made certain statement about Shri Ansari, which has not been examined. The AO had also given the finding that the liabilities will not be paid in future because even according to assessee s version the work done was sub- standard. Therefore, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... educted at source from the payments. However, no such evidence existed on the record of the AO. The assessee was not able to file any confirmed account from this party. The assessee has also alleged that Shri Ansari has fled away with some third party cheques lying in his office. Therefore, there is something doubtful about the transactions with Shri Ansari. The Ld. CIT(A) has granted relief without even obtaining confirmed account from Shri Ansari. In these circumstances we think it fit to restore this matter to the file of the AO so that the whole matter may be examined and decided afresh after giving assessee an opportunity of being heard. No doubt, the assessee shall be responsible for producing books of account and any other evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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