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2022 (2) TMI 1197 - AT - Income TaxAddition on account of retention money - matter has not been verified whether or not the retention money has been offered in subsequent years - CIT-A deleted the addition - HELD THAT:- We find that CIT(A) while granting relief to the assessee specifically mentioned that Assessing Officer himself has not addition any addition on account of retention money in order giving effect in all cases vide his order dated 19.11.2016. Despite accepting the contention of the assessee in all earlier in his own order on 19.12.2016, filed present appeal on similar issue on 20.12.2019. Before us Ld. Sr.DR for the Revenue vehemently argued and insisted that principle of consistency should have been followed by ld CIT(A) and now the issue be restored to the file of AO. We are unable to persuade ourselves on the submission of Ld. Sr.DR for the revenue, as the AO himself deleted the similar addition by accepting the contention of assessee on the retention money and again filed the appeal on the same issue. Therefore, we do not find any infirmity in the order passed by Ld. CIT(A). Accordingly, we affirm the same. - Decided against revenue.
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