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TMI Blog2021 (8) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... Gaikwad, Ld. DR ORDER Manoj Kumar Aggarwal, Member (A) 1. Aforesaid cross-appeals for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income-Tax (Appeals)-28, Mumbai [CIT(A)] dated 23/03/2016 in the matter of assessment framed by Ld. Assessing Officer (AO) u/s. 143(3) on 28/03/2014. 2. The assessee is aggrieved by confirmation of certain disallowance u/s. 40(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee to adduce requisite evidences/documents to show the fulfillment of the requirement of second proviso to 40(a)(ia) read with first proviso to Section 201(1). This ground stand allowed for statistical purposes. 3.3. The second addition of Rs. 11.42 Lacs stem from the fact that the assessee reflected receipts of Rs. 24.58 Lacs from an entity namely M/s. Geetapuram Port Services. However, this amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciating the relevant documents as placed on record. If the billing is done in other name and the same has already been accounted for by the assessee as business receipts, the same could not be added again. This ground as well as the assessee's appeal stand allowed for statistical purposes. Revenue's Appeal 4.1. The revenue is aggrieved by deletion of addition of Rs. 346.61 Lacs as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labour sheet. However, Ld. AO observed that the vouchers were not signed by employee of the principal and the payments were not verifiable. Further, few of these charges were shown as payable at year-end in the Balance Sheet. Therefore, Ld. AO, invoking the provisions of Sec. 40A(3), disallowed cash expenditure of Rs. 346.61 Lacs. The Ld. CIT(A), following the decision of Tribunal in assessee' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such payment. There is no new material before us to deviate from the earlier view of the bench. Facts are pari-materia the same in this year. Since Ld. CIT(A) has merely followed the order of Tribunal, no fault could be found in deleting the impugned addition. By confirming the stand of Ld. CIT(A), we dismiss the appeal of the revenue. 5. The assessee's appeal stands allowed for statistical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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