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2016 (11) TMI 594 - ITAT MUMBAIUndisclosed receipt - difference in gross receipts and as per NSDL e-TDS record - bills raised is not supported by any documentary evidence such as confirmation from M/s Amalgamated Bean Coffee Trading Co. Ltd - appellant has stated that these accounts has been audited and there has been no understatement of turnover and the disputed turnover was part of work in progress and that out of ₹ 1,02,64,469/- for various sites, out of which work was completed and bill raised of ₹ 73,69,626/- and the same amount has been offered for tax. Held that:- Therefore keeping in view the facts of the present case we allow this ground in,principle in favour of the assessee as the assessee has argued that he has also offered the balance of ₹ 28,94,843/- in subsequent years and tax has been paid in subsequent years. Since the AO as well as Ld. CIT(A) has taken a specific stand that the assessee has not submitted any copy of return of income which would shows that the assessee has offered the balance of ₹ 28,94,843/- from M/s Amalgamated Bean Coffee Trading Co. Ltd. for taxation. Therefore, in the interest of justice and while setting aside the order of Ld. CIT(A), we remit the matter back to the file of AO with a direction to the assessee to file copy of return of income which shows that assessee had already paid tax on the balance of ₹ 28,94,843/- from M/s Amalgamated Bean Coffee Trading Co. Ltd. and there after AO is directed to verify the same and if the AO found that the amount has already been offered for taxation, then the Assessing Officer is directed to delete the addition. Following the discussion we allow this ground of appeal of the assessee.
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