9911796707
TMI Blog2022 (9) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... nadvertent mistake was tried to be rectified by the C.A. by filing certificate (ABP page 52) along with details (ABP-53). The same was, however, not accepted. The revised Tax Audit Report (ABP pave 20 - 51), we find, is a vital piece of evidence and it requires to be admitted as additional evidence, since it would be necessary for a just and proper decision of the matter. Accordingly, the application for additional evidence is allowed and the revised Tax Audit Report (ABP pages 20-51) is taken on record. The matter is, accordingly, remitted to the file of the AO, to be decided afresh in accordance with law, on taking into consideration the aforesaid revised Tax Audit Report, and after affording due and adequate opportunity of hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. Hosiery Industries. It had filed its return of income for the year under consideration on 24.12.2020 at an income of Rs. 33,20,870/-. The copy of Acknowledgement as well Computation of income, forming part of paper book at Pg 1-4 was placed on file. The return of the assessee was processed u/s. 143(1) of the Act and income was assessed at Rs. 50,67,870/- wherein, the following additions were made by the AO:- a) Disallowance u/s. 36(1)(iii) of the Act to the tune of Rs. 1,190/- b) Addition u/s. 36(1)(va) of the Act to the tune of Rs. 26796/- c) Addition u/s. 36(1)(ii) of the Act to the tune of Rs. 17,19,015/- 4. Against the order passed u/s. 143(1) of the Act, the assessee preferred an appeal before the CIT(A)-5, Ludhia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the opinion that any modification in the Audit Report via filing of certificate is not allowed and, therefore, the disallowance of Rs. 17,19,015/-, as made by the CPC, was confirmed by the CIT(A). 6. Before us, the Ld. counsel for the assessee has contended that the assessee has paid bonus of Rs. 17,19,015/- as per the Bonus Act, 1965 to the employees during the year under consideration. A date wise chart of bonus paid to employees is forming part of the paper book at page 53. All the payment were made before the due date of filing of return of income, i.e., 24.12.2020. However, due to inadvertent error, the Chartered Accountant mentioned the said amount under clause 20(a) of the TAR i.e. amount payable to employees as bonus or commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC), and the judgment of Hon'ble jurisdictional High Court in the case of Mukta Metal Works, 336 ITR 555 (P H). In these judgments, the Hon'ble Supreme Court and the jurisdictional Punjab Haryana High Court have held that where the additional evidence is must for a just decision of the case, the same deserves to be admitted. It is maintained that the evidence now being tendered clearly is a very vital piece of evidence. 8. On the other hand, the Ld. DR strongly placed reliance on the impugned order. 9. Having heard both the parties and having perused the material on record, we find that it was due to an inadvertent error of the C.A. of the assessee, that he (the CA) mentioned the amount of bonus paid to employees, under cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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