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2015 (4) TMI 622 - HC - Income TaxAddition on Mobilization Advance - Difference / discrepancies between receipts as per TDS certificates and the receipts shown as income by the assessee in its return of income - ITAT deleted the addition - Appellate Tribunal and the CIT (A) admitting fresh evidence - Held that:- it has come on record that the assessee was following the system regularly showing the mobilization account and the amount of advance were always stated in the subsequent AY against bills in that year and the revenue had not raised any objection for that treatment. Considering the aforesaid facts and circumstances, when the learned CIT (Appeals) as well as the learned Tribunal have deleted the additions made by the Assessing Officer on account of “Mobilization Advance” in the year under consideration, it cannot be said that the learned CIT (Appeals) as well as the learned Tribunal have committed any error. Tribunal has committed no error in confirming the order passed by the learned CIT (Appeals) in deleting the additions made on account of the “Mobilization Advance” account. In so far as the contention on behalf of the revenue that the appellate Tribunal and the learned CIT (Appeals) have erred in admitting fresh evidence without following due procedure under the Income Tax Rules is concerned, it is required to be noted that as such, no elaborate submissions have been made on the aforesaid by learned advocate appearing on behalf of the revenue. Even otherwise, from the impugned judgment and order, it appears that the learned CIT (Appeals) as well as learned Tribunal have observed and considered that the documentary evidences were furnished before the Assessing Officer. No substantial questions of law in the present tax appeal would arise - Decided against revenue.
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