TMI Blog2016 (7) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... t when an appeal is filed before the CIT(A), a copy of the appeal papers is sent to the Assessing Officer and it is the duty of the Assessing Officer to send his note on the appeal filed by the assessee, so as to assist the first appellate authority in coming to appropriate conclusion. The Assessing Officer has neither acted upon the petition filed under S.154 nor objected to the material filed alongwith the petition filed under S.154 of the Act. In fact, during the course of assessment proceedings, the assessee furnished the details of earlier two years to submit that the gross receipts as per the TDS Certificates cannot be taken as the basis for working out the turnover of a particular year. The Assessing Officer has not commented upon the same. Having regard to the overall circumstances of the case, we are of the view that the learned CIT(A) was justified in taking cognisance of the material and upon verification, he has correctly taken a view that the advances received cannot be taken as part of the current year’s turnover. The details available on record are not doubted even at this stage by the Revenue. Under these circumstances, it is not necessary for the CIT(A) to give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment departments. 3. The assessee thereupon filed a petition under S.154 of the Act before the Assessing Officer and furnished complete details evidencing the fact that the actual turnover in this year is much less than the gross receipts as per the TDS certificates. Simultaneously, he has filed an appeal before the CIT(A) V, Hyderabad by contending that there was sufficient evidence to corroborate the stand in the form of RA bills and hence the Assessing Officer should not have made the addition. When the appeal was posted for hearing, the assessee sought adjournment on the ground that a petition before the Assessing Officer under S.154 is pending. However, the CIT(A) proceeded to dispose of the appeal ex-parte qua the assessee- whereby he confirmed the action of the Assessing Officer. 4. On further appeal filed by the assessee company, the ITAT, vide its order dated 19.12.2014 noticed that the assessee filed a petition under S.154 of the Act furnishing copies of running account details and other documents for reconciling the difference between the sub-contract receipts shown by the assessee and as per the TDS certificates; and in the circumstances, the learned CIT(A) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to Assessment Year 2008-09 which mandate that credit of TDS shall be given for the assessment year for which the income is assessable . 7. During the course of hearing, we called upon the Learned Departmental Representative to verify as to whether the Assessing Officer has passed any order pursuant to the petition filed under S.154 of the Act. Learned Departmental Representative submitted that during the pendency of application filed under S.154 of the Act, the assessee requested the CIT(A) to keep the matter in abeyance till the disposal of the application under S.154. However, the learned CIT(A) proceeded to dismiss the appeal of the assessee ex-parte. This order was set aside by the ITAT with a limited direction to the CIT(A) to give the assessee fresh opportunity of being heard, and the Tribunal has no where stated that the material furnished by the assessee alongwith the application under S.154 should be taken into consideration and thus, it is the duty of the CIT(A) to give the Assessing Officer an opportunity of being heard, as per Rule 46A of the Income Tax Rules, 1962, if he intends to admit the evidence, whereas the learned CIT(A) has not followed the procedure pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... figures as reflected in the TDS certificates are reconcilable, he deleted the addition. Since the comparable figures of earlier years were also furnished before the Assessing Officer and mentioned in the assessment order itself, which clearly indicate that the gross receipts as per the TDS certificates cannot be taken as final gross turnover, as accepted by the Assessing Officer in the earlier years, there was no need for the learned CIT(A) to give detailed reasons in this regard. He thus strongly supported the order passed by the learned CIT(A). 10. We have carefully considered the rival submissions and perused the record. During the course of hearing, we have called for the assessment record and also called upon the Learned CITDepartmental Representative to explain the procedure to be followed when an application under S.154 is filed in the tapal section ad also brought to the notice of the learned CIT-DR the provisions of S.154(8) of the Act, which states that an application filed by an assessee for rectification of order has to acted upon within a period of six months from the end of the month in which the application is received by it. No information could be furnished as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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