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2023 (11) TMI 929 - AT - Income TaxAddition u/s 43B - liability of service tax not discharged before due date of filing return of income - assessee is a Chartered Accountant Firm, follows exclusive method of accounting with regard to service tax - Adjustment on the basis of column 26 of audit report wherein amount of such expenses was disallowed, not reflected in the return for this year - alternative submissions vehemently submitted that the assessee applied for the benefit of SVLDRS and only 40% was payable, which stand paid - HELD THAT:- Assessee has filed copy of relevant challan in respect of 40% of liability on record. AR of the assessee during her submission also prayed for giving suitable direction that in case remaining addition is sustained, the assessee may be allowed deduction in A.Y. 2020-21. Considering the submission of assessee and considering the fact that the assessee availed/went for SVLDRS and was liable to pay 40% of service tax, therefore, AO is directed to verify the contention of ld. AR of assessee and allow relief to that extent in accordance with law. So far as remaining 60% of the liability is concerned, assessee claimed that they have already offered 60% of the amount as per scheme of SVLDRS in audited account for A.Y. 2020-21, which is reflected in the audited accounts and allegedly includes this amount. Hence, the assessing officer is also directed to verify facts for AR 2020-21 and grant relief to the assessee in accordance with law. Grounds of appeal raised by the assessee are allowed for statistical purposes.
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