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TMI Blog2014 (1) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... tenders - The assessee has not given the bifurcation of the sales made to the Department of Post, Government of India and to other persons - Assessee's contention cannot be accepted in totality - The assessee itself has admitted that schedule of partners share capital account and computation of income was wrongly prepared - The assessee has to establish that the G.P. on sales to Department of Post and G.P. on sales to others are at variance – The issue was restored for fresh decision. - ITA No.3415/Del./2011 - - - Dated:- 8-2-2013 - Shri R. P. Tolani And Shri B. C. Meena,JJ. Shri Surender Jarwal, CA Shri Bhim Singh, Senior DR ORDER Per B. C. Meena, Accountant Member :- This appeal filed by the revenue emanates from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed onus. In view of this factual aspect, the CIT (A) was not justified in deleting the addition as the assessee failed to discharge the onus. On the other hand, the learned AR submitted that we have supplied the evidences before the Assessing Officer. These amount of Rs.8,50,000/- was paid by four challans before the due date. The CIT (A) has rightly appreciated the evidences and deleted the addition. The provisions of section 43B are not attracted. He prayed to sustain the order of the CIT (A). 5. We have heard both the sides on this issue. The CIT (A) has given the relief to the assessee after due verification of the payments. The relevant portion of the order of the CIT (A) is as under :- 2.1 Brief facts of the issue are as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 32,82,056/- u/s 43B of the IT Act. 2.2 Before me, the AR submitted that the entire CST payable has been paid to Govt. credit on various dates by 15 challans and enclosed copies of the same. The AR contended that the entire CST payable has been disallowed by the AO without appreciating the facts. 2.3 I have considered the issue and the submissions made by the AR. From the details furnished and the evidences supplied before the AO, it is evident that an amount of Rs. 8.50 lacs has been paid by 5 challans before the due date of filing return, which has to be allowed as per the provisions of section 43B. Not taking the said payments into consideration by the AO merely on the ground that the relevant column of "tax period" is blank is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w G.P. rate is that the sales were increased due to special order obtained by the assessee from the Department of Post, Government of India. It is claimed that the assessee has to make quotations with low profit margin in the tenders. This was claimed to be the reason for low G.P. After hearing, we note that the assessee has not given the bifurcation of the sales made to the Department of Post, Government of India and to other persons. In such a situation, assessee's contention cannot be accepted in totality. The assessee itself has admitted that schedule of partners share capital account and computation of income was wrongly prepared by mistake by the consultant. Assessee is engaged in manufacturing of generators and generator parts, hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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