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TMI Blog2018 (2) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... proper and in the interest of justice to give one more opportunity to the assessee to putforth its case. The impugned order of the Ld. CIT(A) is accordingly set aside and the matter is restored to the file of the A.O. for deciding the same afresh after giving the assessee one more opportunity to establish its case. - Decided in favour of assessee for statistical purposes. - I.T.A. No. 1818/Kol/2017 - - - Dated:- 19-2-2018 - Shri P. M. Jagtap, AM For The Assessee : Shri Biswajit Sarkar, Advocate For The Revenue : Shri A.K. Bandyopadhyay, Addl. CIT ORDER This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) 6, Kolkata dated 18.04.2017 and the solitary issue involved therein relates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he A.O., therefore, treated the amount of ₹ 9+,79,323/- received by the assessee on account of mileage rebate as its undisclosed income and addition to that extent was made by him to the total income of the assessee in the assessment completed under section 143(3) vide an order dated 28.03.2013. 3. Against the order passed by the A.O. u/s 143(3), an appeal was preferred by the assessee before the Ld. CIT(A) and since the submissions made by the assessee in support of its case on the issue in dispute were not found acceptable by him, the Ld. CIT(A) proceeded to confirm the addition of ₹ 9,79,323/- made by the A.O. on account of mileage rebate for the following reasons given in paragraph no 5 of his impugned order: 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear, the receipts of ₹ 9,79,323/- were added as unaccounted receipts. During the appellate proceedings, the appellant has made submissions which are similar to those made at the stage of assessment. There is no dispute that the appellant had received rebate of ₹ 9,79,323/- from the Government of West Bengal during the previous year which was not accounted for. The appellant's case is that the receipts represent reimbursement of mileage rebates paid by the appellant to M.R. Dealers in earlier years. The appellant also furnished statements of rebate for various periods during the financial year with copies of self made debit notes in respect of rebate and mileage charges, which apparently do not have any correlation with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of such mileage rebate. He has also filed the copies of all the vouchers evidencing the payments made to the concerned dealers on account of mileage incentive along with the ledger account extract. He has contended that these details and documents were also filed by the assessee before the A.O. in support of its claim that the entire mileage rebate received during the year under consideration from the government was distributed to the concerned agents. He has contended that the A.O., however, rejected the claim of the assessee on the basis of the earlier years figures as well as the statement of three dealers without verifying the documentary evidence filed by the assessee. He has contended that if one more opportunity is given t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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