TMI Blog2016 (1) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... ot there is not proper as the Assessee has given the details about the PAN of that particular creditor and also made TDS payment. The Assessing Officer has also not taken any steps to enquire into the creditor. Therefore that cannot be the whole and sole criteria for rejecting the assessee’s contention that he is sundry creditor. The assessee was not in a position to file confirmation but he has given all the relevant details as relates to the assessee’s details of the creditor in respect of giving PAN No to the Assessing Officer as well as given the details as to how the creditors are on account of freight paid the same was even from ledger account of R. K. Jindal and thus nearly not finding confirmation will not amount to be adding the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls and vouchers on the pretext that they were completely destroyed. 3. Whether in the facts and circumstances of the case, the Ld. Commissioner of Income Tax(Appeals) has erred in deleting the addition of ₹ 4,09,664/- made by the A.O on account of unexplained creditors in spite of the fact that assessee failed to file the confirmation even after availing sufficient opportunities. The onus was certainly upon the assessee to prove the credit appearing in its books which remained totally undischarged. Reliance is placed on the following judgments:- 3. The assessee is doing the business of Transportation through own as well as hired Tankers. The assessee is the owner of two house properties, one at Meerut and another at Noida. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for business purposes and addition is unwarranted and accordingly deleted the same. As relates to disallowance of tanker expenses, the CIT(A) held that the disallowance could not be justified merely because some vouchers were not produced when the books are audited and the auditors have vouched the expenses and deleted the addition. As relates to disallowance of salary expenses, the CIT (A) did not find any justification on the part of the Assessing Officer for restricting the claim of the salary in proportion of turnover with reference to a particular financial year and deleted the same. As relates to disallowance for non-confirmation of sundry creditors, the CIT (A) held that the assessee had informed the non co-operation of the creditor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The Ld. AR further submitted as relates to sundry creditors, the assessee provided the PAN of the creditor to the Assessing Officer and Assessee made TDS out of the said payments. Therefore, the Ld. AR submitted that the CIT(A) has rightly disallowed the addition on account of unexplained sundry creditors. 7. We have perused all the relevant records and heard submission of both the parties. As relates to Ground No. 1, it is pertinent to note that the assessee has produced all the information and all the relevant documents before the Assessing Officer related to the property and established that the assessee was using the said property as its business office. Therefore, the CIT (A) has rightly deleted the addition made by the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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