9911796707
TMI Blog2022 (6) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee company may be allowed to add more point at the time of hearings of the appeal." 2. The only effective ground in this appeal is against confirming the addition regarding disallowance of consultancy charges of Rs.28,86,607/-. FACTS OF THE CASE 3. Facts giving rise to the present appeal are that in this case, the original return was filed on 29.09.2012 declaring income of Rs.2,54,130/- which was subsequently, it was revised on 17.01.2013. The return was processed u/s 143(1) of the Income Tax Act, 1961 ("the Act"). The case was selected for scrutiny assessment under CASS. A notice u/s 143(2) of the Act was issued to the assessee. In response to the statutory notice, the Ld. Authorized representative ("AR") of the assessee attended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - against the returned income of Rs.2,54,130/-. 4. Aggrieved against this, the assessee preferred appeal before Ld.CIT(A), who after considering the submissions of the assessee, partly allowed the appeal of the assessee. Thereby, Ld.CIT(A) deleted the additions of Rs.8,00,000/- and Rs.49,747/- however, sustained the addition at Rs.28,86,607/-. 5. Aggrieved against the sustaining of addition of Rs.28,86,607/- by the Ld.CIT(A), the assessee preferred appeal before the Tribunal. 6. At the outset, Ld. Counsel for the assessee submitted that the addition was sustained on account of non-furnishing of original evidences. Ld. Counsel for the assessee further reiterated the submissions as made in the written submissions. The submissions of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . the Copy of ledger account of this consultancy company was submitted to Honourable CIT Appeals. All the payment were made to them by account payee cheques against their invoices and work -orders after deduction of applicable TDS. The copies of Form No. 16A taken from TDS Portal if Income Tax Department enclosed with these Submissions. Keeping in view of all above we feel that there is no reason for addition of Rs. 28,86,607/- in the taxable income of the assessee company. It is therefore prayed that the additions of Rs. 28,86,607/- be deleted in the Interest of justice." 7. On the contrary, Ld. Sr. DR opposed these submissions and supported the orders of the authorities below. He contended that Ld.CIT(A) was justified in sustainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deducted by the Department which is available on Income Tax Portal. Looking to the facts and circumstances of the present case, the issue is restored to the file of Ld.CIT(A) to verify the claim of the assessee regarding payment of professional charges and deduction of tax thereof. Therefore, the assessee is directed to produce the original copy of confirmation given by the four parties namely [i] M.K.Soil Testing Laboratory, [ii] Balaji Hydro Mech Experts, [iii] Chaudhari Construction and [iv] Ujwal Systems. If the Ld.CIT(A) finds that the assessee has deducted tax on the professional charges paid to afore-mentioned parties and produce original confirmation from the parties, he would delete the addition. Thus, ground raised by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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