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TMI Blog2022 (12) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... enging the action of CIT(A) in confirming the addition made on account of payment of labour charges paid to Malati V. Deshpande and Sumati D. Patil. 4. Heard both the parties and perused the material available on record. We note that during the assessment proceedings, the AO found that the assessee inflated expenditure without obtaining bills. The summon u/s. 131 of the Act was issued to Malati V. Deshpande for verification of genuineness of labour charges of Rs.7,25,000/-. The said Malati V. Deshpande did not attend before the AO, but however, made submission stating her inability to attend his office being old age suffering from knee problem. As it is emanating from the assessment order that she filed copy of computation, on an examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken contract work from PWD, Zila Parishad, Municipalities, MIDC and State transport during the year under consideration, it is not disputed by both the authorities below as it was stated before the CIT(A) as well as the AO. We note that both the authorities below disallowed the said amounts only on the ground that they disbelieved the contention of the assessee. Admittedly, all the details relating to the said payments pertaining to the assessee, Malati V. Deshpande and Sumati D. Patil were not furnished before the assessment proceedings as well as in the First Appellate proceedings, even actual performance of road construction work for Government Department. It is also not disputed that furnishing of PAN, copies of Income Tax Return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er manner and time. The work sites of assessee are located at various places and the assessee appointed suitable supervisor at such various places and paid depending on the duration/quantum of work to the said 36 persons. According to the AO, there were no such sites where the assessee is carried out by the assessee and for not giving reasons for discontinuation of each person every time, to avoid the TDS provisions made supervision charges to every person below Rs.20,000/-. The CIT(A) observed that no details of sites and evidences regarding employing such persons on regular basis were furnished by the assessee. The said payments were made in vouchers prepared by the assessee and for not establishing the nature of work the CIT(A) confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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