TMI Blog2014 (6) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... /2013 - - - Dated:- 16-5-2014 - Smt Diva Singh And Shri B. C. Meena,JJ. For the Appellant : Sh. Naveen Gupta, Adv. For the Respondent : Sh. Sameer Sharma, Sr. DR ORDER Per Diva Singh The present appeal has been filed by the assessee against the order dated 07.01.2013 of the CIT(A), Rohtak pertaining to 2009-10 assessment year on the following grounds:- 1. That the order of the Ld. CIT(A) is against law and facts. 2. That the Ld. CIT(Appeals) erred in confirming the finding of the Ld. AO that the appellant should be assessed as a professional not as a contractor. 3. That the Ld. CIT(Appeals) erred in confirming the rejection of books of accounts by the Ld. AO although the appellant maintains complete books of accounts and the same were produced before Ld.AO and before Ld. CIT(A). 4. That the Ld. CIT(Appeals) erred in confirming the N P rate applied of 60% by the Ld. AO, which is too high and excessive. 5. That the appellant craves leave to add or alter any of the Ground of Appeal. 2. Ld. AR at the time of hearing inviting attention to the condonation of delay petition placed on record explaining the delay of 14 days submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract basis as such he is not a professional. In support of the said claim agreement with Global Offshore International Ltd. was relied upon so as to contend that the assessee was a contractor and not a professional. The job profile of the assessee was explained to be a diver who was to dive in deep sea upto the depth of 300-350 meters deep where a platform as per the terms of the contract was to be built for extracting oil and gases and the job profile also included maintaining this platform and training other divers who were novices. It was submitted that during one financial period divers often go for about 4-5 times in the sea for a period of 4-6 weeks which could be upto 8 weeks at times. The AO on facts concludes as under: 7.2. The assessee is a Saturation diver, Saturation diving is a diving technique that allows divers to reduce the risk of the bends when they work at great depth for long periods of time. Commonly, saturation diving allows professional divers to live and work at high pressures for days or weeks at a time. The assessee has worked on diving vessel e.g. MSV Samudra Sevak, which is a diving vessel owned by ONGC and is managed by SCI. During the financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,21,920/- is added to the total income of the assessee. (Addition of Rs.23,21,920/-) 4. Aggrieved by this the assessee went in appeal before the CIT(A) who not accepting the submissions advanced confirmed the addition made. Aggrieved by this the assessee is in appeal before the Tribunal. 5. Ld. AR inviting attention to the assessment order and the impugned order contended that on facts the books of accounts have been wrongly rejected as the nature of the assessee s business was that the vouchers supporting the expenditure necessarily were self-vouched. It was also his submission that it is incorrect to hold that no vouchers were produced as the assessee s claim has been rejected on the ground that the expenses were self-vouched. Observations to this effect it was pointed out have been made by the CIT(A) who comments on the nature of vouchers produced. The submissions advanced before the CIT(A) were re-iterated so as to address the nature of work done. For ready-reference the same are reproduced hereunder:- 5.1. The appellant was responsible for implementing project scope, adherence to procedures, equipment and personnel mobilization, client interface etc. In this connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was his submission that neither any comparison with the assessee s past history has been made to support such an arbitrary finding and nor any effort has been made to attempt a comparison with persons engaged in similar activities. It was his submission that the stand of the Revenue is against the settled legal position which has been variously addressed by Courts. Specific attention was invited to Brij Bhushan Lal Paraduman Kumar vs CIT, Haryana, Himachal Pradesh, new Delhi 115 ITR 524 (SC) and CIT Banglore vs. K.Y.Pilliah Sons 63 ITR 411 (SC). In the said background it was his prayer that the issue may be restored to the AO. 6. Ld. Sr. DR, Mr. Sharma relying upon the orders contended that the books of accounts have rightly been rejected since as per assessee s own claim complete vouchers are not on record. Accordingly heavy reliance was placed on the finding that the books were not very reliable. Similarly in regard to the claim that the assessee was a sub-contractor reliance was placed upon the impugned order to contend that the assessee was a professional. On the estimation of income at 60% wherein evidently no comparison with any comparable case either of an identi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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