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TMI Blog2017 (9) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by the Assessing Officer without giving an appropriate and proper opportunity to the assessee to explain its case. Accordingly, we set aside the matter to the record of the Assessing Officer for deciding the issue afresh after giving an opportunity of hearing to the assessee - Appeal of the assessee is allowed for statistical purpose. - I.T. A. No.142/Bang/2016 - - - Dated:- 28-9-2017 - Shri Vijay Pal Rao And Shri Inturi Rama Rao, JJ. Appellant By : Shri H. Guruswamy, ITP. Respondent By : Shri B.R. Ramesh, JCIT (D.R) ORDER Shri Vijay Pal Rao, This appeal by the assessee is directed against the order dt.10.12.2015 of Commissioner of Income Tax (Appeals) for the Assessment Year 2009-10. 2. The assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of the case. 3. The assessee is a firm and filed its return of income on 28.09.2008 declaring loss of ₹ 4,01,464. The scrutiny assessment under Section 143(3) was completed on 23.12.2010 whereby the Assessing Officer determined the total income of the assessee at ₹ 78,51,276 after making the addition on account of unexplained difference of cash being excess expenditure over receipts in the cash book of ₹ 81,41,141 and disallowance of expenditure on account of commission / brokerage for short deduction of TDS amounting to ₹ 1,11,599. Thus the main dispute is addition made by the Assessing Officer on account of unexplained difference of cash. The assessee challenged the action of the Assessing Officer befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. On the other hand, the learned Departmental Representative has submitted that the CIT (Appeals) has duly examined the remand report and rejoinder filed by the assessee. Therefore when the assessee has failed to explain the cash deficiency in its books on various dates, the addition made by the Assessing Officer was justified. The learned Departmental Representative has further contended that the assessee made an attempt to change the cash book and accounts which was audited in the first place and therefore substituted cash book cannot be accepted. He has relied upon the orders of the authorities below. 6. We have considered the rival submissions as well as the relevant material on record. It is manifest from the assessment order that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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