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2020 (7) TMI 540 - AT - Income TaxAddition being the difference in the opening balance of the claim of advance received - HELD THAT:- Although the CIT(A) called for a remand report from the AO while deciding the issue, the AO has not asked anything about this difference nor the CIT(A) has given any opportunity to the assessee to explain the same - we deem it proper to restore this issue to the file of the AO with a direction to give an opportunity to the assessee to substantiate the difference in the opening balance in the books of the assessee as well as M/s Gulab Farms Pvt. Ltd., and decide the issue as per fact and law. Ground No.1 by the assessee is accordingly allowed for statistical purposes. Addition of consultancy charge to the assessee for the year under consideration - CIT(A) while deleting the above addition has directed the AO to sustain the addition being the difference in the balance as per ledger account of assessee and M/s V.C. Solutions which is in the nature of unexplained credit - submission of the ld. Counsel that the difference is due to the grossing up of amount of TDS by M/s VC Solutions and the assessee has shown the net amount excluding the TDS and there was wrong credit in the name of Ms Chandni - HELD THAT:- Although the ld.CIT(A) has called for a remand report from the AO, this issue was not properly explained by the assessee during the remand proceedings to the AO nor the CIT(A) has considered the same properly in the light of the arguments advanced by the ld. Counsel - we deem it proper to restore the issue to the file of the AO with a direction to grant an opportunity to the assessee to substantiate its case - Decided in favour of assessee for statistical purposes.
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