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TMI Blog2013 (12) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Mahavir Singh, JM And Shri Abraham P. George, AM,JJ. For the Appellant : Smt. Ranu Biswas, Sr. DR For the Respondent : Shri Surajit Ghosh, FCA ORDER Per Bench: This appeal by revenue is arising out of order of CIT(A)-XXXIII, Kolkata in appeal No. 147/CIT(A)-XXXIII/ITO/Wd-53(4),Kolkata/11-12 dated 13.02.2012. Assessment was framed by ITO, Ward-53(4), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2008-09 vide his order dated 31.12.2010. 2. The only issue in this appeal of revenue is against the order of CIT(A) deleting the addition made by AO on account of undisclosed sales to the tune of Rs.24,77,846/-. For this, revenue has raised following ground no.1: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e verification and in the relevant finding he noted as under: "As the contention made by the appellant was in direct contradiction to the observation of the assessing officer that the said sales were un-accounted, case records were called for from the assessing officer for verif cation. On going through the same, it is seen that at the time of assessment list of sundry creditors was given as annexure 1 to the submission dt. 26. 11.2010. The assessing officer has taken figures relating to the said five parties from this list. So far as sale is concern, the appellant had given month wise record as well as a table of sale invoices as annexure 5 to the same submission. Prior to this, one statement of sales above Rs. 5 lakhs was had been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer to be not sustainable." Aggrieved, revenue came in appeal before us. 4. At the time of hearing on 14.08.2013, the bench passed an order that let a remand report from the AO be called for and accordingly, order was issued. The AO filed his remand report on four parties stated in the assessment order i.e. (i) General Electric Divisions - I, (ii) General Electric Divisions-I, (iii) MMTC Ltd. and (iv) P. K. Rout as under: "No.Wd-53(4)/remand/2013-14/Kol/ Dated: 08.10.2013 The required Remand Report is as follows. 1. In this particular case, the additions were made on the following grounds. i) Interest on TDS (Rs.1230/-) and interest on Sales Tax (Rs.6259/-) ii) Discrepancy in respect of sales amounting to Rs.24,7,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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