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TMI Blog2014 (4) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... e to sub-contractors of Rs. 3,40,51,847 as the assessee failed to prove the genuineness of payments made ?" While deciding Tax Appeal No. 775 of 2013, an identical question had arisen for our consideration, where we have held thus : "2. This tax appeal is preferred challenging the order of the Income-tax Appellate Tribunal, Ahmedabad ('the Tribunal' for short) dated January 21, 2013, raising the following substantial questions of law for our consideration : '(A) Whether the hon'ble Income-tax Appellate Tribunal is right in deleting the addition of Rs. 3,40,51,847 made on account of disallowance of payment made to sub-contractors of Rs. 3,40,51,847 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2 After examination of the issue thoroughly, the Assessing Officer had made an addition of Rs. 3.41 crores (rounded off), which had aggrieved the assessee-respondent who carried such decision in the form of second appeal before the Commissioner of Income-tax (Appeals). 3.3 The Commissioner of Income-tax (Appeals), after an elaborate examination of the issue, had given respite to the assessee to the tune of Rs. 2.54 crores (rounded off) and thus confirmed only Rs. 86.48 lakhs out of the total disallowances of Rs. 3.41 crores. 3.4 This was carried to the Tribunal by the Department. The Tribunal had deleted the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount to the extent of Rs. 2.31 crores. The Tribunal exhaustively noted the details furnished by both the sides and also quoted the Commissioner of Income-tax (Appeals) to conclude that on due opportunity afforded to both the sides, the Commissioner of Income-tax (Appeals) had approached the issue properly. On the ground of residential addresses and the registration addresses of some of the sub-contractors being the same, the Tribunal noted that it did not find any reason to disbelieve the evidence. 6.1 It has also been argued before us by the learned senior counsel, Mr. Shah, that these being the sub-contractors who are mainly on the move from one place to another and, therefore, ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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