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2017 (8) TMI 229 - AT - Income TaxAddition on account of sub-contract work - additional evidence - Held that:- The additional evidences furnished by the assessee before the ld. CIT (A) were not available to the AO, therefore, he had no occasion to examine the same during the course of assessment proceedings. However, the said additional evidences were forwarded to the AO for his comments by the ld. CIT(A) but AO did not comment and furnish the remand report. The ld. CIT (A) also did not appreciate the facts in the right perspective, particularly this submission of the assessee that the net provision shown was already included in the gross value of VWD which was credited in the profit and loss account. We, therefore,remand this issue back to the file of the AO for re-adjudication. Disallowance u/s 40(a)(ia) - TDS figures brought forward from earlier years - Held that:- CIT (A) after proper verification of the details furnished by the assessee came to the conclusion that the assessee could not explain the deposit of TDS of ₹ 54,867/- in respect of Durgapur unit, so disallowance of ₹ 54,86,700/- was justified on account of non-deposit of TDS. He also observed that the assessee did not press for disallowance of ₹ 56,96,440/-. In our opinion, the ld. CIT (A) was justified in sustaining the disallowance to the extent of ₹ 1,11,83,140/- (Rs.54,86,700/- + ₹ 56,96,440/-). The ld. CIT (A) also directed the AO to verify as to whether TDS of ₹ 4,07,901/- was deposited in the Government Account before the due date of the filing of the return. Disallowance u/s 43B - CIT-A reduced the addition - Held that:- In the present case, it appears that the ld. CIT (A), after proper verification, accepted the claim of the assessee, the ld. DR could not rebut the aforesaid findings of the ld. CIT (A). We, therefore, do not see any valid ground to interfere with the findings given by the ld. CIT (A).
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