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2016 (2) TMI 156 - ITAT CHANDIGARH

2016 (2) TMI 156 - ITAT CHANDIGARH - TMI - Addition on non confirmation of advances by the parties - CIT(A) deleted the addition - Held that:- The assessee did not furnish the confirmation letters from the concerned parties. It appears that assessee did not cooperate with the Assessing officer and the Ld. CIT(A) has admitted the alleged additional evidence in violation of provisions of Rule 46A of the I.T. Rules, 1962. Sub Rule (2) provides that the CIT(A) while admitting such evidence must reco .....

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ation was submitted with respect to the amount for ₹ 20,36,703/-. Thus remand the matter to the Assessing officer with a direction to decide the issues afresh - Decided in favour of revenue for statistical purposes

Addition on non confirmation of cash credits - CIT(A) deleted the addition - Held that:-Assessing officer noted that the assessee had furnished the confirmation of two parties without PAN from whom advances were shown by the assessee. It is stated that assessee submit .....

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e the genuineness of the transactions. Without PAN., it was not possible to verify the transactions particularly when one of the parties is stated to be from State of Gujarat. The Ld. CIT(A) himself has observed that the Assessing officer has reported that in case of M/s Vishvnagar CT Scan Centre, Gujarat, the letters have been received back un-served. Thus, the very existence of the party is doubtful.Thus remand the matter to the Assessing officer with a direction to decide the issues afresh - .....

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ase the Ld. C1T(A) has erred in deleting the addition of ₹ 15,30,700/- made by the A.O. on account of non confirmation of advances by the parties, ignoring the fact that the assessee failed to produce any confirmation even during the course of appellate proceedings. 2. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition of ₹ 3,63,750/- made by the A.O. on account of non confirmation of cash credits, ignoring the fact that the assessee f .....

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ied the matter in appeal before the CIT(A). Ground No.2 of the appeal raised by the assessee before CIT(A) was that the addition of ₹ 20,36,703/- was not justified. The assessee did not furnish the confirmation of the advance of ₹ 20,36,703/- on following account:- a) M/s Pandhi Scan Centre, Barnala ₹ 5 lakhs b) Advance from customers ₹ 11,76,703/ - c) Advance for spares ₹ 3,60,000/- Total ₹ 20,36,703/ - In the absence of the confirmation of the parties from w .....

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he additional evidence furnished was confirmation of Pandhi Scan Centre, Barnala and reconciliation of accounts with Sunshine Healthcare, Hyderabad and C.T. Scan Research Centre, Jammu. The Ld. CIT(A) observed that the written submissions and additional evidence submitted by the assessee were forwarded to the Assessing officer for examination and report. The Assessing officer submitted remand report dated 29.10.2013 and a copy of the same was given to the assessee to furnish its comments. The as .....

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stated in para 2 of the report that assessee has not furnished the confirmations from the parties namely M/s Pandhi Scan Centre and others from whom advances have been claimed by the assessee in spite of repeated requests. It is observed that the Assessing officer has categorically stated that the assessee has only filed copy of account on the letter head given by M/s Punjab Scanning Centre, Phagwara and M/s Vishvnagar City Scan Centre, Gujarat but no PAN has been mentioned on the letter head o .....

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under:- "No. ITO/Ward-2/Panchkula/2013-14/5133 Office Of the Income Tax Officer, Ward-2, Panchkula Dated: 14.08.2013 To The Commissioner of Income Tax (Appeal). Panchkula. Sir, Sub: Submission of remand report in the case of M/s C. Max Healthcare, H. No. 13, Sec 16, Panchkula for the assessment year 2009-10 (AAEFC7249R) - regarding Kindly refer to the above noted subject. 2. The assessment record of the above said assesses was received on transfer from ITO, Ward-1, Panchkula, on 02.08.2013 .....

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voucher of purchases and sales & expenses were produced which have been examined on test checked basis. The case was discussed in detail. The assessee has not furnished the confirmation of the following parties from whom advance has been claimed by the assessee in spite of repeated requests- i. M/s Pandhi Scan Centre ₹ 5,00,000 ii. Advance From customers ₹ 11,76,703 iii. Advance for spares ₹ 3,60,000 Total ₹ 20,36,703/- The assessee has also not furnished the confirma .....

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raised by the counsel of the assessee before your good-self has already been considered by my predecessor in assessment order dated 30.12.2011 in para 2 and arrived at the conclusion that though the assessee has not furnished the details of the Customers from whom advances were taken and for spares as claimed by the assessee. The assessee failed to produce any confirmation of the parties from whom advances and spares have been taken. In the absence of these details, the AO was right to treat the .....

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assessment record of M/s. C Max Healthcare, #. 13, Sec-16, Panchkula for the AY 2009-10 is also enclosed herewith in one volume for necessary action. Yours faithfully Sd/- (ANITA SHARMA) INCOME TAX OFFICER WARD-2, PANCHKULA End: As above" 6. From the above report, it is clear that the assessee did not furnish the confirmation letters from the concerned parties. It appears that assessee did not cooperate with the Assessing officer and the Ld. CIT(A) has admitted the alleged additional eviden .....

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no opportunity has been given to the Assessing officer to examine the additional evidence, if any, submitted by the assessee because no confirmation was submitted with respect to the amount for ₹ 20,36,703/-. 7. As regards the deletion of addition of ₹ 3,63,750/-, the Assessing officer noted that the assessee had furnished the confirmation of two parties without PAN from whom advances were shown by the assessee. It is stated that assessee submitted only copy of the account given by .....

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