TMI Blog2022 (6) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... aboratory, [ii] Balaji Hydro Mech Experts, [iii] Chaudhari Construction and [iv] Ujwal Systems. If the Ld.CIT(A) finds that the assessee has deducted tax on the professional charges paid to afore-mentioned parties and produce original confirmation from the parties, he would delete the addition. Ground raised by the assessee is allowed for statistical purposes. - ITA No. 4793/Del/2019 - - - Dated:- 20-5-2022 - SHRI KUL BHARAT, JUDICIAL MEMBER Appellant by : Shri Puneet Matta, CA Respondent by : Shri Om Prakash, Sr.DR ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-36, New Delhi dated 27.03.2019. The assessee has raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee to explain and substantiate the expenses so claimed. Further, the AO also issued notice u/s 133(6) of the Act to the various parties. However, the AO did not receive any reply from five (05) parties namely, [i] Spectrum Techno Consultants Pvt.Ltd., [ii] M.K.Soil Testing Laboratory, [iii] Balaji Hydro Mech Experts, [iv] Chaudhari Construction and [v] Ujwal Systems. The AO therefore, taking into consideration that the professional charges had increased from the last year from Rs.15,13,817/- to Rs.1,50,54,382/- and the assessee did not file any satisfactory reply as to how professional charges have been increased. He proceeded to make addition of Rs.28,86,607/- in respect of the professional charges paid to the parties from whom no reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ech experts 35,000 c. M/S Chaudhary Constructions 79,000 d. M/S Ujjwal System 1,68,032 e. Spectrum Techno Consultants Pvt. Ltd. 14,34,000 Total 28,86,607 3. The Appellant Company has filed photocopies if confirmation certificates received), from all the above consultants except spectrum Techno-Consultants Pvt. Ltd and produced original confirmation certificate for verification before the honourable Commissioner of the Income Tax (Appeals)-36, but this had escap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orized representatives of the parties and perused the material available on record. I find that Ld.CIT(A) confirmed the addition by observing as under:- 4.3.3.4. The submissions filed by the appellant have been considered. During the appellate proceedings, the appellant has submitted the confirmation from the following four parties- M/s. M.K Soil Testing Laboratory (Rs.11,70,575/-); M/s. Balaji Hydro Mech Experts (Rs. 35,000/-); M/s. Chaudhari Construction (Rs. 79,000/-); and M/s. Ujwal Systems (Rs. 1,68,032/-). A perusal of the confirmation filed reveals that these are copies allegedly signed by the four parties however, the appellant could not produce the original confirmations for verification. Further, the AR of the appellant could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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