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2022 (9) TMI 1360 - ITAT CHANDIGARHDisallowance on account of bonus payable - Amount mistakenly mentioned by the Chartered Accountant while filing the Tax Audit Report in the wrong column, the same had been paid within time as per law - HELD THAT:- We find that it was due to an inadvertent error of the C.A. of the assessee, that he (the CA) mentioned the amount of bonus paid to employees, under clause 20(a) of the Tax Audit Report, i.e., "amount payable to the employees as bonus or commission where such sum was otherwise payable to him as Profits or Dividend" whereas, the payment had actually been made to labourers under the Payment of Bonus Act. This inadvertent mistake was tried to be rectified by the C.A. by filing certificate (ABP page 52) along with details (ABP-53). The same was, however, not accepted. The revised Tax Audit Report (ABP pave 20 - 51), we find, is a vital piece of evidence and it requires to be admitted as additional evidence, since it would be necessary for a just and proper decision of the matter. Accordingly, the application for additional evidence is allowed and the revised Tax Audit Report (ABP pages 20-51) is taken on record. The matter is, accordingly, remitted to the file of the AO, to be decided afresh in accordance with law, on taking into consideration the aforesaid revised Tax Audit Report, and after affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the AO. Appeal of assessee allowed for statistical purposes.
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