9911796707
TMI Blog2019 (12) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent ORDER AJAY TEWARI, J. (ORAL) 1. This appeal has been filed under Section 260A of the Income Tax Act 1961 (for short 'the Act') for the assessment year 2011-12 against the order of the Income Tax Appellate Tribunal Chandigarh in ITA No. 227/CHD/2016 dated 18.4.2017 whereby the Tribunal had set aside the order of CIT and remand the assessment case of the appellant to the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on, the case was selected for manual scrutiny and notice under Section 143 (2) of the Act and subsequently notice under Section 142 (1) and 143 (3) of the Act along with questionnaire were issued. The assessee-appellant appeared and stated that he has lost his books of accounts, bills, vouchers and produced a copy of complaint made with the Police Division No. 4, Patiala dated 17.12.2012 under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r added the entire amount of Rs. 79 Lakhs plus the total sales to the income of the appellant. The appellant filed an appeal and therefore, for the first time it put on record bank statement showing that TCS was collected most of them and on the basis of that the appellate authority set aside the order of the Assessing Officer and allowed all the expenses through bank forms 26AS. The Revenue carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hok Kumar was an agent of the supplier and therefore, payments were made to him. 8. He has further argued that the Tribunal has merely remanded the matter and has given opportunity to both the parties to substantiate the claims made by them and consequently, no interference is called for. 9. We are in agreement with learned counsel for the Revenue. In view of the shifting stand taken by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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