TMI Blog2021 (8) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... s of payment of GST, TDS, EPF and ESI. The grounds of appeal raised by the assessee are thus, allowed for statistical purposes only. Appeal of the assessee is allowed for statistical purposes. - ITA No. 1611/Del/2020 - - - Dated:- 4-8-2021 - Kul Bharat, Member (J) For the Appellant : Vipin Jain, CA For the Respondents : Gaurav Pundir, Sr. DR ORDER Per Kul Bharat, JM This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. CIT(A)-I, New Delhi dated 25.08.2020. The assessee has raised following ground of appeal:- 1) That on the facts and in the circumstances of the case, the Ld. DCIT, CPC Bangalore, has erred in computing the Income of the assessee company at ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the return, Centralized Processing Centre ( CPC ), Bangalore made adjustment of ₹ 5,64,980/- and also made addition of ₹ 12,430/- on account of inconsistency in total amount of disallowance u/s. 37 of the Income Tax Act, 1961 ( the Act ) on the basis of the detailed report in Form No. 3CD. 4. Aggrieved against this, the assessee preferred appeal before Ld. CIT(A) who after considering the submissions, dismissed the appeal of the assessee. 5. Now, the assessee preferred appeal before this Tribunal. 6. Ld. Counsel for the assessee reiterated the submissions as made in the written submissions. For the sake of clarity, written submissions of the assessee are as under for ready-reference:- 1. The assessee company had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total ₹ 5,64,981 Challans in evidence of the amounts deposited above are filed at Pgs 8 to 14 of the ws. 3. The assessee company explained to the Ld. DC Bangalore and to the Ld. CIT(A) and there was inadvertent error in typing the details against wrong column, explained as under. (i) ₹ 12,430 incurred on dub expenses were inadvertently typed in the tax audit against 81 No. 21(6), instead of being typed against Sl. Nos. 21(4) or 21(5) of 3CD of the tax audit report. (a) Sl. No. 21(4) of 3CD of the tax audit report reads as under: Expenditure incurred at clubs being entrance fees and subscriptions . Pg 18 of the ws. (b) Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:- (a) the total income or loss shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139, (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it contains factual information that goes to the root of the matter. Hence, I hereby set aside the impugned order and restore the grounds of appeal alongwith the evidences annexed with the Paper Book to the file of Ld. CIT(A). Ld. CIT(A) is, therefore, directed to decide the issue afresh after considering the factual information submitted by the assessee in the form of challans of payment of GST, TDS, EPF and ESI. The grounds of appeal raised by the assessee are thus, allowed for statistical purposes only. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 04th August, 2021. - - TaxTMI - TMITax - I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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