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TMI Blog2021 (5) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ply to the query raised by AO - HELD THAT:- We find the assessee neither at the assessment stage nor at the remand stage has produced sufficient documents or evidence for the allowability of the rent. Considering the totality of facts of the case and in the interest of justice, we deem it proper to restore this issue to the file of the AO with a direction to grant one more opportunity to the assessee to substantiate her case and decide the issue as per fact and law. Accordingly, the second issue raised by the assessee in the grounds of appeal is allowed for statistical purpose. Disallowance being proportionate interest on advance to different persons - HELD THAT:- As in view of the decision of the Hon ble Supreme Court in the case of S.A. Builders ltd. vs CIT [ 2006 (12) TMI 82 - SUPREME COURT] no disallowance is called for. However, the learned CIT(A) dismissed the ground holding that no plausible explanation was offered for the query raised on this issue except stating that it was needed for business dealings. From the various details furnished by the assessee, we do not find what was the reason for giving such advance. The commercial expediency of the same has not been estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s disallowed on the pretext of not deducted tax at source and The Learned CIT(A) erred in confirming the same. ii. That no services of any contractor were availed and the A.O. merely conjecture having made payments to contractor for ₹ 324000/- without TDS and wrongly disallowed the salaries. iii. That inspite of confirmations submitted the AO without application of his mind arbitrarily disallowed the shop rent paid ₹ 120000/- godown rent of ₹ 236379/- to four co-owners individuals and the Learned CIT(A) erred in confirming the same. iv. That interest of ₹ 86,410/- has wrongly been charged on advances made for commercial expediency. v. That there was no justification for adding ₹ 250000 for alleged low house hold expenses. vi. That the assessee was disturbed due to family feuds as such delay caused if any please be condoned. vii. That the appellant craves for leave to add amend any grounds of appeal before the hearings. 3. Facts of the case, in brief, are that the assessee is an individual and is proprietor of the concern styled Tirupati Indane, engaged in the business of Indane Gas Service at Samalkha. She filed he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of ₹ 3,24,000/- paid to four individual security guards appointed by the assessee. We find the AO disallowed an amount of ₹ 3,24,000/- being the salary paid to the security guards on the ground that such payments have been made to the contractor without deducting tax u/s 194-C of the Act. We find the learned CIT(A) sustained the addition by observing as under:- I have considered the submissions made by the appellant as well as the remand report of the A.O. dated 01.01.2018. The findings of the AO has clearly shown that no copy of salary register or attendance register was filed nor was the mode of payment indicated. Payments to security guards have been indicated separately in the P L A/c. The assessee has not been able to controvert this finding of the A.O. I, therefore, confirm the said addition. This ground of appeal is dismissed. 7. It is the submission of the learned counsel for the assessee that no service of the contractor was availed by her and the payment was made to individual persons and confirmation were also filed before the learned CIT(A). We find the learned CIT(A) rejected the same on the ground that this evidence is not a clinching evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find the learned CIT(A) after obtaining the remand report from the AO dismissed the ground raised by the assessee on this issue by observing as under:- 5.3. The A.O. has clearly pointed out the absence of documentary evidence in respect of rent paid at the assessment as well as the remand stage. The documents submitted are basically certificates issued by the appellants and purportedly singed by the co-owners which lack verifiablility. The so-called rent agreement is also undated. In the absence of the same, the addition has been correctly made and I confirm the same. This ground of appeal is dismissed. 12. We find the assessee neither at the assessment stage nor at the remand stage has produced sufficient documents or evidence for the allowability of the rent. Considering the totality of facts of the case and in the interest of justice, we deem it proper to restore this issue to the file of the AO with a direction to grant one more opportunity to the assessee to substantiate her case and decide the issue as per fact and law. Accordingly, the second issue raised by the assessee in the grounds of appeal is allowed for statistical purpose. 13. The next issue raised i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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