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2015 (10) TMI 524 - ITAT DELHIAddition on bogus/ceased liabilities under section 41(1)(a) - CIT(A) deleted addition accepting additional evidence - Held that:- With regard to addition of ₹ 15.16 lacs deleted by the CIT(A), we find that the parties to whom the payment of ₹ 15.16 lacs were made by account payee cheques and these payments have been confirmed by the assessee banker Bank of Maharastara and therefore, theses parties are neither bogus nor liabilities of these amounts had ceased. We also find considerable cogency in the submissions of the assessee that regarding the balance amount of ₹ 16.37 lacs, the assessee surrendered the amount before the Ld. CIT(A) as he could not obtain the confirmations from the parties due to his ill health and heart problems as confirmed by the medical certificates and medical reports filed. In view of the above, we find that Ld. CIT(A)’s has rightly deleted the addition of ₹ 15.16 and balance payment of ₹ 16.37 lacs was rightly confirmed by the Ld. CIT(A), which does not need any interference on our part, hence, the same is decided against the Revenue. As per the assessee’s submission the Bank certificate issued by Bank of Maharashtra from Faridabad Branch and Dehradun Branch, the assessee has proved to the satisfaction of the Ld. CIT(A) that payments of RS.15,15,851/- were made by account payee cheques. The assessee had also filed the copy of ledger account and the bills of the parties before Ld. CIT(A) as per details given in the excel sheet which was filed before Hon'ble CIT(A), a copy of which is attached herewith at Page 3-9. The assessee was also having very poor health due to heart problem and was admitted at Kailash Hospital, Noida as per discharge summary and medical reports of the Hospital filed before the Ld. CIT(A). The assessee was not able to attend the work properly for almost 18 months till December 2010. After that it took further two years for him to recover fully and attend to his work on a regular basis, a copy of the discharge summary and medical reports available on record. In view of the above, we are of the considered view that Ld. CIT(A) has not violated the Rule 46-A in admitting the additional evidence from the assessee, as AO has filed the Remand Report on this account - Decided against revenue.
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