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TMI Blog2019 (1) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... hes. The grounds of appeal that have to be adjudicated are as follows:- "1) For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in confirming the addition of Rs. 1,14,720/- made by the AO. on account of alleged discount received from M/s. Dyechem International Pvt. Ltd. 2) For that on the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating the ground relating to the addition made by the AO to the tune of Rs. 29,681/- on account of alleged discount received from M/s. Delta Chemicals. 3) For that on the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating the ground relating to the addition of Rs. 1,41,723/- made by the AO. on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f diesel. 10) For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in confirming the addition of Rs. 4,50,000/- made by the A.O. on account of payments made to Sri Moti Mondal for purchase of diesel. 11) For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in confirming the disallowance of Rs. 60,0001- made by the A.O. on account of accounting charges, by wrongly invoking the provision of sec. 40(a)(ia). 12) For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in confirming the addition of Rs. 90,000/- made by the A.O. on account of alleged income from undisclosed source. 13) For that on the facts and in the circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. CIT(A) confirmed the addition in question. We find no infirmity in the same, and hence dismiss Ground No. 1 of the assessee. 6. Ground No. 4 is against an addition of Rs. 7,99,800/-, which is an unreconciled closing stock balance as on 31/03/2010 of a cash credit account with United Bank of India (UBI). The ld. CIT(A), at page 7, last para of his order held as follows:- "The assessee is claiming that the cheque of Rs. 8 lacs was not deposited in the bank by it. However, the bank statements of Cash Credit a/c clearly shows that Rs. 8,00,000/- have been transferred to the current a/c on 31.03.20 I O. Thus, if the assessee says that it had not deposited cheque of Rs. 8 lacs in the current account, then he should not have increased its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to Section 40(a)(ia) of the Act is declaratory and curative and hence retrospective in nature. Thus, these two grounds of the assessee are allowed for statistical purposes. 8. Ground No. 7, is against the disallowance of Rs. 1,50,000/-, under the head staff welfare expenses. The assessee submits that this amount was paid to one Mr. Md. Latif by way of two cheques of Rs. 25,000/- each in addition of Rs. 1,00,000/-. It was submitted that Mr. Latif is a local politician and subscription is given for local puja purposes and also the amount has been disallowed on the ground that no evidence has been produced by the assessee. We find no infirmity in the same and uphold the order of the ld. CIT(A) and dismiss this ground of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty connection was provided to the assessee in the later part of the year. Thus, it was submitted that the assessee ahd to purchase huge quantities of diesel. It was submitted that the conclusions drawn by the ld. CIT(A) were erroneous and had these doubts been expressed to the assessee and an opportunity been given, they would have clarified the matters before the ld. First Appellate Authority. As no opportunity was given by the ld. First Appellate Authority, on this issue, the assessee has moved an application for filing of additional evidence. The ld. D/R, though not leaving his ground ultimately submitted that the additional evidence may be admitted and the issue restored to the file of the Assessing Officer for fresh adjudication, in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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