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2017 (12) TMI 926 - ITAT MUMBAIAddition of trade creditors - Held that:- We find from the assessment order that assessee has disclosed Sundry Creditors in the name of M/s Jugial Cement of ₹ 1,43,780/- and M/s KB Timber Supply company of ₹ 1,67,632/- totaling of ₹ 3,11,412/-. As the assessee failed to file confirmation before the AO, he added back the same to the returned income of the assessee. Aggrieved, assessee preferred the appeal before CIT(A). Before CIT(A) assessee filed additional evidences and CIT(A) asked for remand report from the AO, who vide the remand report dated 07-03-2014 has not considered the additional evidences. The assessee before CIT(A) filed confirmation from these parties, but none of the authorities below have considered the same. We restore this issue back to the file of the AO, who will consider these trade creditors qua the additional evidences and will decide accordingly after allowing reasonable opportunity of being heard to the assessee. This issue of assessee’s appeal is allowed for statistical purposes. Addition of Sundry Creditors for earth Filling expenses - Held that:- After going through the case records are of the view that these evidences should have considered by the AO and accordingly, decision should have been taken. In the entire facts and circumstances of the case and in the interest of natural justice, we set aside the orders of lower authorities on this issue and remand the matter back to the file of the AO for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. This issue of Revenue’s appeal is allowed for statistical purposes.
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