9911796707
Advanced Search 
TMI Blog2021 (9) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(a) of the act passed by The Central Processing center Bangalore are dismissed. 2. First we come to the appeal of the assessee for assessment year 2017 - 18. The assessee has raised the following grounds in ITA. No. 1860/Del/2020 for Assessment year 2017-18:- "1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and in facts in confirming the action of Ld. DOT, Centralized Processing Center, Bangalore ("Ld. AO") without appreciating the facts of the case and considering the written submission filed by the assessee on its income-tax portal vide reference id 8799995063 on 12.08.2020. 2. That having regard to the facts and circumstances of the case, Ld. CIT (A) has erred in law and in facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and in facts in confirming the action of Ld. AO in making disallowance of Rs. 43,53,078/- u/s 43B of the Act without appreciating the facts of the case. 9. That in any case and in the view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in making disallowance of Rs. 43,53,078/- u/s 43B of the Act and not accepting the claim of the appellant, is bad in law and against the facts and circumstances of the case. 10. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. 4 charging interest u/s 234B, 234D and 244A of Income Tax Act, 1961. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions remain. 8. Against the intimation the assessee preferred an appeal before the ld CIT(A) who dismissed the appeal of the assessee holding that assessee has not brought on record anything to show and therefore, he upheld the disallowances. He further held that adjustment made by the CPC are connected with the disallowances made by the auditor in tax audit report, which was submitted by the assessee are at variance with income tax return and therefore, the appeal of the assessee was dismissed. 9. We have heard the ld AR who submitted a paper book containing page 117 pages defending the case of the assessee.The ld DR vehemently supported the order of the lower authorities and CPC. 10. We have carefully considered the rival contentions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filing of the return of income by the assessee and therefore it is the duty of the assessee to show before the learned assessing officer the nature of the mistake and how it resulted into double disallowance. In view of this we set-aside ground number 6 and 7 of the appeal of the assessee back to the file of the learned assessing officer with a direction to the assessee to show that it has already included in the computation of total income the above disallowance. The AO may verify the same and if it is found that the same is already been disallowed by assessee, the disallowance may be deleted. 13. Ground number 8 and 9 are with respect to the disallowance u/s 43B of the income tax act. assessee has disallowed and added back disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of disallowance mentioned by the auditor is Rs. 84,42,537/- whereas the amount disallowed in the return of income is only Rs. 71,39,362/- therefore, the disallowance of Rs. 13,03,175/- is made by the CPC on furnishing of the return which was upheld by the ld CIT(A). The computation of total income is placed at page No. 94 of the paper book wherein, it is shown that assessee has disallowed a sum of Rs. 1,60,61,387/- u/s 43B and claimed allowance is paid before the due date of filing of return to the extent of Rs. 89,22,025/-. In the tax audit report at SL No. 26 the assessee has given the details that a sum of Rs. 84,42,537/- as not been paid by the assessee before the due date of filing of return of income. However, in Schedule BP the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
