TMI Blog2020 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in our view the AO and the Ld. CIT(A) has not contradict the same - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee especially on the expenditure in dispute and the TDS deducted which has not been disputed by the revenue authorities, hence, the addition in dispute has wrongly been made in the case of the assessee which deserve to be deleted. - Decided in favour of assessee. - ITA NO. 6656/DEL/2019 - - - Dated:- 3-11-2020 - SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ASSESSEE BY : Sh. B.L. MITTAL, Adv. DEPARTMENT BY : Sh. R.K. GUPTA, SR. DR. ORDER PER H. S. SIDHU , JM : This appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee has claimed job work charges of ₹ 75,73,090/- and assessee was asked to furnish the complete details of this job work expenses. In response to the same, the assessee filed documentary evidences, but as desired by the AO, the assessee has not furnished the partywise details of job work done and the AO disallowed ₹ 5 lacs out of total expenditure claimed as ₹ 75,73,090/- and made the addition of ₹ 5 lacs to the total income of the assessee and completed the assessment u/s. 143(3) of the I.T. Act, 1961. Aggrieved with the assessment order, assessee appealed before the Ld. First Appellate Authority, who vide its impugned order dated 21.6.2019 has partly allowed the appeal of the assessee by allowing the benefit of T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But the Ld. CIT(A) has given the benefit of TDS of ₹ 1,90,372/- and upheld the addition of ₹ 5 lacs on account of expenditure on job work charges paid to the various parties, in spite of the fact that the assessee has filed all the documentary evidences before the AO as well as before the Ld. CIT(A). He has also draw our attention towards the evidences filed by the assessee before the AO as well as before the Ld. CIT(A) and stated that in view of the evidences filed by the assessee on the account of expenditure of job work on which the TDS has also been deducted, the revenue authorities wrongly made the addition and hence, requested that the addition in dispute may be deleted by allowing the appeal filed by the assessee. 4. O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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