9911796707
TMI Blog2023 (7) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of your appellant's case as well as in law, the ld. CIT(A) has erred in not treating the impugned assessment order as Bad in Law as the same was passed without fully appreciating and following the due procedure of law, without mentioning concrete reasons for additions made, without giving opportunity of being heard, even exceeding scope of scrutiny assessment notice and lawful jurisdiction. 1.02 Your appellant prays your honour to hold so now and quash the assessment order passed as bad in law. 2. TOTAL ADDITIONS OF RS.4,40,100/- TO RETURNED INCOME 2.01 On the facts and circumstances of appellant's case as well as in law, the ld. CIT(A) has erred in confirming erroneous action of ld. AO of making total additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 40A(7) related to gratuity provision. The Assessing Officer passed Assessment Order dated 13.08.2020 under Section 143(3) read with Section 143(3A) and 143(3B) of the Act. As per the said order, the addition proposed under Section 40A(7) was deleted and the income of the assessee was assessed as per the initial intimation under Section 143(1) and order dated 13.11.2019 thereby determining the total income at Rs.23,77,370/-. The assessee has not challenged the order dated 13.11.2019 which was intimation under Section 143(1) of the Act and as per the said intimation the disallowance under Section 36(1)(va) and disallowance under Section 37 as well as other sources were made by the Assessing Officer. 4. Being aggrieved by the Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gregating to Rs.4,40,100/-, the Ld. AR submitted that the Assessing Officer made three additions which was confirmed by the CIT(A) in respect of addition under Section 36(1)(va), addition under Section 37 and addition under other sources. To that extent in respect of addition of Rs.4,32,177/- under Section 36(1)(va) of the Act, the assessee had presented amount of employee's contribution to PF & ESI on due date i.e. 15th and the amount was also realised on due date itself i.e. 15th. However, owing to some technical glitches date of credit in the challan appears to be 16th i.e. next date. Thus, perusal of above referred challan makes the following aspects clear in relation to the controversy on hand: date of presentation 15.08.2017, date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the Legislature. Under such circumstances, the impugned addition deserves to be deleted in the larger interest of justice. 6.5 As regards to addition of Rs.6,698/- relates to other income, the Ld. AR submitted that the CIT(A) has not at all discussed and decided the a issue with respect to this addition despite specific contentions raised in respect of the same. In any case, profit on sale of TV was erroneously shown under the head income from other sources. However, such income will not be taxable in the year under consideration since block of assets concerned has not been deleted so far. Under such circumstances, the impugned addition deserves to be deleted in the larger interest of justice. In view of the above, the Ld. AR su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. This amounts to acceptance of the disallowance on the intimation under Section 143(1) itself and the same cannot be taken at this juncture as the appealable order has not commented on the said disallowance or not given any reasons on the said disallowances. It is merely mentioning the earlier disallowances. The assessee has not challenged the intimation under Sub-section-1 of Section 143 before the CIT(A) and, therefore, scope of the appeal before the Tribunal is restricted to limited scrutiny only. Therefore, the disallowance made by the Assessing Officer in respect of intimation under Section 143(1) of the Act cannot be taken in the present appeal. Therefore, ground no.2 is dismissed. 9. Ground no.3 is general in nature hence no adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
