9911796707
TMI Blog2012 (5) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned additions, as agitated in this appeal, were made by the Assessing Officer against which assessee preferred appeal and CIT(A) deleted both these additions vide order dated 11.10.2004. Against which department went in appeal before ITAT in appeal and ITAT vide dated 12.10.2007 set aside the order of CIT(A) and directed the Assessing Officer to decide all the issues after giving opportunities of being heard to the assessee. 3. Consequent upon ITAT's direction, matter with regard to first issue, was taken up by the Assessing Officer and Assessing Officer after having given due opportunity to the assessee and considering the material placed by the assessee observed that neither at the time of original assessment nor during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The sum in question was merely an advance which will not be taken into account for computing the income. The assessee has not filed any correspondence with Bata India to prove that the assessee was trying to recover the amount. It is also not clear that the above amount is incidental to his business." 4. Aggrieved by the order of Assessing Officer, assessee took up the matter in appeal and CIT(A) did not accept the appeal of the assessee and confirmed the order of the Assessing Officer on both the counts while dismissing the appeal of the assessee. 5. Still aggrieved, assessee has come up in further appeal. Ld.Counsel for the assessee, while arguing on first issue, has strongly pleaded that assessee has furnished all the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A), whether any application for admission of additional evidence was filed before CIT(A), if so, there is any mention about having produced before him such documents in the order of CIT(A). Ld.Counsel for the assessee submitted that neither any such application was filed before CIT(A) for admission of additional evidence nor there is any mention in the impugned order about all this, but fact of the matter is that these documents were filed before CIT(A) against which assessee could not produce any documentary evidence for having presented/filed such documents before the Assessing Officer or CIT(A). The assessee's counsel insisted that these were attempted to be filed before the Assessing Officer in assessment proceedings and these sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called for which has rightly been made by the Assessing Officer and confirmed by the CIT(A), whose action is further confirmed and appeal of the assessee in this regard is dismissed. 8. As regards second issue in relation to claim of Rs.4,04,498 as bad debt written off, it is claimed by the assessee that advance given to Bata India Ltd., claimed as bad debt was flatly refused to consider such amount to be due to the assessee and if amount was not allowable as bad debt or as a business loss, the advance paid by the assessee to Bata India Ltd. in that connection was forfeited resulting in business loss and Assessing Officer did not accept the plea of the assessee mainly on the ground that in the absence of any evidence to prove that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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