TMI Blog2018 (4) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by CIT(A). We accordingly set aside the order of the CIT(A) and remand the issues raised by the revenue in this appeal before us for fresh consideration along with the issues remanded by the Tribunal in the assessee’s appeal. For statistical purposes the appeal is treated as allowed. - Appeal by the revenue is allowed for statistical purposes. - I.T.A No. 814/Kol/2013 - - - Dated:- 10-1-2018 - Hon ble Sri N.V.Vasudevan, JM And Shri M.Balaganesh, AM For the Appellant : Shri Nicolas Murmu, Addl. CIT,Sr.DR For the Respondent : Shri S.N.Ghosh, Advocate ORDER Per N. V. Vasudevan, JM This is an appeal by the Revenue against the order dated 01.02.2013 of C.I.T.(A)-XXXVI, Kolkata relating to A.Y.2009-10. 2. Grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aries and wages of ₹ 61,99,840/-. Since no evidence was produced in support of the expenditure the AO disallowed 50% of the salaries and wages. Similarly the assessee had claimed a sum of ₹ 4,18,685/- under the head Power and Fuel . This was also disallowed by the AO for want of supporting evidence. 4. Aggrieved by the aforesaid additions the assessee preferred appeal before the CIT(A). The CIT(A) noticed that as per 26AS amount received from L T Ltd. Was ₹ 1,13,70,746/- whereas the assessee had declared contract receipts of only ₹ 81,35,614/-. The CIT(A) in exercise of his powers of enhancement made an addition of 10% of the undisclosed contract receipts of ₹ 32,35,132/-(Rs.1,13,10,746/- - 81,35,614/-) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needed. We want to make it clear that no observation made in this order should be construed as rendering any decision on the merits of these two grounds which were not disposed of by the Id. CIT(A). The issue has been thrown open at large before the Id. CIT(A) to decide these grounds as per law after allowing a reasonable opportunity of being heard to the assessee 9. The assessee has also in that appeal challenged the action of the CIT(A) in making an addition on account of undisclosed profits by way of enhancement and sustaining disallowance f 5% of salaries and wages. These grounds were also directed to be examined by the Tribunal if it becomes necessary. Since the issues that arises for consideration on remand by Tribunal of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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