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2021 (4) TMI 807 - ITAT HYDERABADAddition on account of difference between gross receipts as per Form 26AS vis-à-vis turnover as per profit and loss a/c - whether difference represents the reimbursement of expenditure recovered on cost to cost basis by the Appellant, and hence shall not form part of the turnover? - Admission of additional evidence - HELD THAT:- Having gone through the additional evidence filed by the assessee, we find that the assessee has tried to reconcile the difference between the gross receipts and the TDS certificates and in support thereof, has filed the relevant documents before us. We therefore, deem it fit and proper to admit the same and set aside the issue to the file of the Assessing Officer for denovo consideration in accordance with law. This ground of appeal is accordingly treated as allowed for statistical purposes. Disallowance of ‘advance and debit balance written off’ - Assessee submitted that the assessee is producing the details for the balance of the bad debts written off in the form of additional evidence - HELD THAT:- Since the additional evidence filed is in support of assessee’s contentions and is likely to prove that the debits have been written off, we deem it fit and proper to admit the same and remand the issue to the file of the Assessing Officer for denovo consideration in accordance with law. Needless to mention that the assessee shall be given a fair opportunity of hearing. Assessee’s appeals partly allowed for statistical purposes.
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