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2017 (5) TMI 717 - AT - Income TaxAddition u/s. 69C on account of alleged unaccounted expenditure - Held that:- The contention of the assessee is that the difference in question has occurred due to the reason that cheque dated 19.5.2004, 20.7.2004 and 12.5.2005 for ₹ 4,850, ₹ 2,50,000/- and ₹ 10,161/- were not honoured and one bill was accounted in the name of some other party. The assessee has pointed out that the authorities below have not considered this aspect while deciding this issue. We also notice that the assessee has explained the said reason in its written submissions dated 19.10 2012 made before the Ld. CIT(A). Under these circumstances we are of the considered view that this aspect is required to be considered afresh in the interest of justice. We, therefore, set aside the findings of the Ld. CIT(A) and send this issue back to the AO with the direction to decide this issue afresh in the light of the aforesaid contention, after affording a reasonable opportunity of being heard to the assessee.
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