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TMI Blog2021 (7) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer to decide it in accordance with law after verifying the claim of the assessee as stated in the written submissions. Thus, grounds raised by the assessee in this appeal are allowed for statistical purposes. - ITA No. 999/Del/2019 - - - Dated:- 30-6-2021 - Kul Bharat, Member (J) For the Appellant : S. Krishna, Adv. For the Respondents : R.K. Gupta, Sr. DR ORDER Kul Bharat, Member (J) This appeal filed by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-1, Gurgaon dated 30.11.2018. The assessee has raised following grounds of appeal:- 1. On the facts and in the circumstances of the case and in law, the CIT(A) erred in sustaining addition in respect of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/- in respect of Other Minor Miscellaneous Advances Written Off . 4. Aggrieved against this, the assessee preferred the present appeal before the Tribunal. 5. Ld. Counsel for the assessee submitted that the matter may be restored to the Assessing Officer for verification of the claim of the assessee in respect of both the additions which have been sustained and decided the issue as per law. Ld. Counsel for the assessee further reiterated the submission as made in the written synopsis which reproduced hereunder for ready-reference:- Two grounds are raised in the present appeal, and in respect of both, the assessee's prayer is for directions to be issued to the AO for examination of issues after considering the material on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party's invoice is at page 40 of the paper book, and the service tax liability as defrayed is 12.36% of the invoice amount (₹ 12,43,866/-). The ledger account for service tax input is at page 43 of the paper book. Submissions on this point are noticed at CIT(A) at page 2 and 3 of the impugned order, while the finding is at page 9. The CIT(A) has held that merely because supplier bills were not available the amount does not become allowable. Directions from the Hon'ble Tribunal are sought for examination of the issue in the light of the evidence as aforestated. The factum of payment, the factum of these entities being regular suppliers of the assessee, as well as the factum of their rendering services on a regular basis in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PB88 294,080 The amount stands disallowed vide finding at page 10 of the impugned order. The CIT(A) has noticed that all amounts have been duly paid and/or paid in excess. For this reason, the CIT(A) holds that the payments are not in the nature of business expenditure. The assessee's case is that payments are often made in advance to vendors as part of running accounts. In many cases, payments would be made in excess of service subsequently received, and the differential in such cases would certainly be said to be incurred wholly and exclusively for business. It is most respectfully prayed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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