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2023 (4) TMI 849 - AT - Income TaxRectification of mistake u/s 154 - revenue being added by the AO as not recognised by the assessee - uncertified bills deducted from the turnover in the statement of Profit and Loss relates to Credit notes issued by the- assessee on account of Contractees not allowing the measurements/quantification and value in the running bills submitted to them by the assessee as per the terms of the contract - HELD THAT:- As intimation u/s. 143(1)(a) was issued by the AO on 13.11.2019 and the assessment proceedings had already commenced by issuance of notice u/s. 143(2) on 22.09.2019. AO while passing the assessment order u/s. 143(3) of the act, incorporated the disallowance, that was made in the intimation dated 13.11.2019. For status of appeal being preferred by the assessee against the assessment order passed u/s. 143(3) of the act dated 17.05.2021, the Ld.AR submitted that the appeal is pending before the Ld.CIT(A). In the present appeal, the Ld.AR cannot argue on merits of the addition made in respect of the alleged revenue being added by the Ld.AO, as not recognised by the assessee. Since the same is not emanating from the order of CIT(A) against which the assessee is in appeal.CIT(A) has not gone into merits and has held there is no mistake apparent on record u/s. 154 with respect to the impugned issue. From the perusal of facts in our considered view, the addition made cannot be co Disallowance in respect of the alleged employees contribution to the EPF/ESI - It is a mistake apparent on record that, the Ld.AO incorporated the addition while passing the assessment order without considering or calling for the details during the assessment proceedings. Even otherwise when the assessee’s case was picked up for complete scrutiny, there was no need to issue an intimation u/s. 143(1)(a) of the act separately, disallowing the employees contribution towards ESI/PF deposited beyond the due date by the assessee. We therefore allow the present appeal only in respect of Ground no. 4(d). The assessee is granted liberty to raise the disallowance before the Ld.CIT(A) in the appeal that is pending for disposal before the first appellate authority against the assessment order dated 17.05.2021.
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