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2017 (9) TMI 1577 - AT - Income TaxAddition on account of Statutory Liabilities/Taxes u/s 43B - Held that:- Assessing Officer has issued notice u/s. 142(1) to the assessee on 06.01.2010 for fixing the date on 18.01.2010 and no one attended nor any reply filed. Another notice was issued u/s. 142(1) on 26.07.2010 fixing the case on 04.08.2010. This notice also stood un-complied. The assessee has not filed any follow up action report against the FIR filed on 31.08.2010. The assessee has also filed computation of income (PB-2). During the course of hearing, the ld. DR objected that it was not filed before the lower authorities. Therefore, the matter should go back to the Assessing Officer. In the computation of income, statutory liability has been allowed of ₹ 9,66,271/- whereas in the balance sheet at page No.19, the statutory liability is appearing as ₹ 10,90,192/-. CIT(A) has also confirmed the addition of ₹ 10,90,192/-. The assessee has shown to have disallowed the statutory liabilities of ₹ 9,66,271/- in the computation of income, but no evidence, like copy of ITR-4, is produced before us in respect of this fact. Therefore, the matter is restored to the file of AO to decide the issue afresh after proper verification. The assessee shall be given reasonable opportunity of being heard. Disallowance on account of salary - Held that:- Assessee failed to produce any books of account before the authorities below to justify the salary expenditure to the above extent. The assessment has been made u/s. 144 of the Act. Even the assessee did not produce any salary payment details to the security guards. Before the CIT(A) also, only statistical data has been submitted. As per Form No. 3CD report, part-B, Sr. No. 9(b), the books of account are reported by Tax Auditor to have been maintained on computer system. Thus, even if missing of books of account is taken for granted for a moment, the assessee could have produced the books after taking their print out from the computer, which he failed to do so. Therefore, we are of the opinion that the ld. Authorities below have rightly made adhoc disallowance of this expenditure. - Decided against assessee.
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