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2023 (2) TMI 557 - ITAT RAJKOTAddition for the difference between income as per books and income as reflected in 26AS - Disallowance being 20% of the expenses claimed by the appellant - Assesseee submitted that addition on account of reconciliation in respect of commission income earned by the assessee is also fully explained and if given an opportunity, the assessee shall prove the genuineness of all the expenses claimed in the return of income - HELD THAT:- Assessee, both during the course of assessment and appellate proceedings displayed a non-cooperative attitude, as a result of which the orders by the AO and Ld. CIT(Appeals) had to be passed only on the basis of material available on record in absence of any corporation forthcoming on the part of the assessee. Accordingly, in interest of justice, we are restoring the matter to the file of AO for necessary verification, subject to assessee paying nominal cost of 5000/- to be paid in the “Prime Minister Relief Fund” in view of the facts narrated above. A ppeal of the assessee is allowed for statistical purposes.
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