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TMI Blog2017 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. AO to verify all the details and to ascertain the right income of the assessee. It cannot be ignored that mistakes could creep into form 26 A-S, which needs to be corrected in the event of proper documentation and proof being submitted by the assessees. We accordingly direct Ld. AO to give ample opportunity to assessee to file all necessary relevant documents to establish his claim and Ld. AO may take necessary steps as per law. Appeal filed by the assessee stands allowed for statistical purposes. - I.T.A. No. 2589/Del/2016 And I.T.A. No. 2590/Del/2016 - - - Dated:- 8-12-2016 - SHRI L. P. SAHU, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER For The Appellant : Mr. Rajesh Jain, CA For The Respondent : Mr. Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant. The Order passed by C.I.T.(A) is totally devoid of merit and the same is liable to be quashed. Entire Order is full of contradictions. The reading of the last Para of the Order shows the contradiction and illegality apparent. 3. ITA 2589/del/2016 (penalty appeal) 1. On the facts and circumstances of the case, the Order passed by the learned CIT (Appeals) upholding the penalty imposed by the Ld. Assessing Officer, is totally illegal on the facts of the case and as per law. 2. That the learned CIT (Appeal) erred in dismissing all the grounds of appeal raised by the appellant without giving opportunity to the appellant. 3. On the Facts Circumstances of the case, the learned CIT(A) erred in upholding the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his assessee had claimed deduction under section 80 C of the Act, amounting to ₹ 1 lac against insurance premium, leaving thereby taxable income of ₹ 17,80,574/-. 6. Ld. AO observed that issue revolves around the difference in receipts as per the income tax returns and 26 A-S. Assessee was asked to file party wise details and also to explain the variation. It was submitted by assessee that the total receipts as per 26 A-S has been reflected in the audited balance sheet and the same has been considered in the books of accounts. It was further submitted by assessee that while filing income tax returns, receipt of ₹ 2,87,63,596/-was erroneously and typographically inserted with the understanding that salary paid to employe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the return. Ld. AR submitted that assessee had filed before Ld. CIT(A) an application under section 46A, which is placed at page 87 to 90 of the paper book which was accepted and taken on record by Ld. CIT(A) for sending it to Ld. AO. It has been further submitted that Ld. CIT(A), however did not send the same to Ld. AO and passed the order confirming the addition made by Ld. AO without giving further opportunity to assessee and without adjudicating the submissions/evidences filed by way of additional evidences. 12. Ld. AR submitted that assessee had very categorically submitted by way of an affidavit regarding non receipt of income from ICICI bank, Bharti Airtel Ltd and others, as per the details appearing in 26 A-S for the year under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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