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2018 (12) TMI 527 - AT - Income TaxAdmission of additional evidence - addition on account of Sundry Creditors - non producing books of accounts - Held that:- In view of the submission of the Ld. Counsel, and in the interest of Justice, we feel it appropriate to admit the additional evidences and restore the matter in dispute to the Ld. CIT(A) for deciding a fresh after analyzing the documents or the evidences, which the assessee may file before him. CIT(A) may call for remand report from the Assessing Officer - no books of accounts were produced during the assessment proceeding, therefore we direct the assessee to produce all the books of accounts along with vouchers for the year under consideration before the authorities - direct the assessee to produce confirmation of the creditors along with their copy of ledger accounts, complete narration of the transaction alongwith documentary evidences, and also produce those sundry creditors before the authorities for verification of the their existence and transactions of the assessee with them. To verify and ascertain facts in respect of the issue in dispute, if the authorities feel it necessary, they may carry out enquiries from the real estate companies, from whom the assessee received commission and also from the customers to whom the commission has been passed over. - Decided in favour of assessee for statistical purposes. Disallowance of advertisement expenditure - failure of the assessee to produce bills of those expenses - Held that:- We find that issue in dispute related to sundry creditors has already been restored to the file of the Ld. CIT(A). This disallowance has been confirmed on the ground that no bills or other documents in support of the expenditure have been produced before the authorities. In the interest of substantial Justice, we feel it appropriate to give one more opportunity to the assessee to produce the bills of documents in support thereof, accordingly, we restore this issue to the file of the Ld. CIT(A) for deciding afresh - Decided in favour of assessee for statistical purposes.
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