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TMI Blog2017 (9) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 143(2). 2. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has erred in confirming addition of Rs. 16,43,471/- out of sundry creditors by applying provisions of section 43B. 3. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has erred in nature of liabilities unpaid covered u/s. 43B. 2 4. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has failed to appreciate that copy of audit report has been filed before him, which clearly suggested that no default was there u/s. 43B. 5. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has erred in confirming disallowance out of salary of Rs. 12,54,766.00. 6. Because on facts and in circumstances of the case, the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /r 46A(1). Additional evidences were sent to the Assessing Officer and called for remand report which was submitted by the AO. The ld. CIT(A) after considering the written submissions, remand report and additional evidence, sustained the disallowance u/s. 43B as under : Sl. No. Nature of Statutory Liabilities/taxes etc. Amount as on 31.03.2008 1. Statutory Liabilities Rs.10,90,192/- 2. I.T. (Rs.2,21,600 + 2,36,610) provision Rs. 4,58,210/- 3. Provision for FBT Rs. 95,069/- Total Rs.16,43,471/- Further, the ld. CIT(A) sustained the disallowance of Rs. 12,54,766/- under the head salary expenses. Aggrieved by the above additions, the assessee is in appeal before the ITAT. 4. The learned AR submitted a written synopsis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- 7. That the Id.CIT(A) has erred in confirming the disallowance of Salary of Rs. 12,54,766/- on the basis of comparison with preceding year Sale to current year sale, treating it excessive. It is humbly submitted that such an approach is erroneous. That the expense under salary has been paid to manpower involved in security services and does not include directors remuneration which has been booked separately. In preceding years also the sale has been increasing alongwith expenditure under the head of personnel expense [salary for security services), only slight increase is there due to increase in salary of manpower and number of manpower. 8. That during the year the sale has increased to Rs. 15,98,66,598/- from Rs. 15,02,76,606/- i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nicipal Corporation of Delhi) due to which all the records and documents of the appellant alongwith record of current assessment year has been misplaced during the shifting for which the FIR was lodged. The copy of MCD letter and FIR are annexed in the paperbook for your honours kind perusal." 5. On the other hand, the ld. DR relied on the order of the lower authority and objected that the computation of total income filed at page No. 2 of the paper book was not submitted before the lower authorities. The case laws cited by the assessee are not applicable to the assessee's case. The assessee has been assessed u/s. 144 of the Act and no books of account, bills and vouchers were produced before the Assessing Officer. 6 6. After hearing bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,54,766/-, we find that the assessee failed to produce any books of account before the authorities below to justify the salary expenditure to the above extent. The assessment has been made u/s. 144 of the Act. Even the assessee did not produce any salary payment details to the security guards. Before the CIT(A) also, only statistical data has been submitted. As per Form No. 3CD report, part-B, Sr. No. 9(b), the books of account are reported by Tax Auditor to have been maintained on computer system. Thus, even if missing of books of account is taken for granted for a moment, the assessee could have produced the books after taking their print out from the computer, which he failed to do so. Therefore, we are of the opinion that the ld. Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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