TMI Blog2015 (11) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... t is appropriate to remit the issue back to the file of the Assessing Officer with a direction to the assessee to properly reconcile these two turnovers with supportive evidence before the Assessing Officer. Accordingly, this issue is remitted back to the file of the Assessing Officer for fresh consideration. - Decided in favour of assessee for statistical purposes. - I.T.A. Nos.1308 & 1309/Mds/2015 - - - Dated:- 2-9-2015 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER For The Appellant : Shri. V. Rajasekaran, C.A. For The Respondent : Shri. A.B. Koli, IRS, JCIT. ORDER These appeals by the assessee are directed against common order of the Commissioner of Income-tax (Appeals)-19, Chennai, dated 24.02.2015 for the above assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd E3,04,213/-for the AYs 2004-05 and 2005-06, being the difference between the sales tax order and the sales made to the total income of the assessee. Aggrieved, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). 4. On appeal, The Commissioner of Income Tax (Appeals) observed that the contention of the assessee are found to be apparently not correct and against the uncontrolled fact recorded in the assessment order. The Assessing Officer in the assessment order for the assessment year 2004-05 has observed that the sales as per Sales Tax Order is ₹ 79,60,649/- whereas the assessee firm had admitted E76,74,894/- as sales including mahamai and insurance. Similarly these figures of turnover as per Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer and only argued without any supportive evidence. In my opinion, it is appropriate to remit the issue back to the file of the Assessing Officer with a direction to the assessee to properly reconcile these two turnovers with supportive evidence before the Assessing Officer. Accordingly, this issue is remitted back to the file of the Assessing Officer for fresh consideration. 7. Since the issue is common in ITA No.1309/Mds/2015, this issue is also remitted to the Assessing Officer on similar direction. 8. In the result, the appeals of the assessee in ITA No.1308 1309/Mds/2015 are partly allowed for statistical purposes. Order pronounced on Wednesday, the 5th day of September, 2015, at Chennai. - - TaxTMI - TMITax - Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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