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TMI Blog2022 (9) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Assessing Officer with a direction to adjudicate the issue afresh after duly considering the revised Tax Audit Report which I have admitted as additional evidence. The AO is further directed to grant adequate opportunity to the assessee prior to the passing of order in accordance with law. Appeal of the assessee stands allowed for statistical purposes. - ITA No. 531/CHD/2022 - - - Dated:- 13-9-2022 - SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER Assessee by : Sh. Sudhir Sehgal , Advocate Revenue by : Smt. Priyanka Dhar , Sr. DR ORDER Per Sudhanshu Srivastava, Judicial Member This appeal has been preferred by the assessee against the order dated 30.05.2022 passed by the Ld. Commissioner of Income Tax (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned by the Chartered Accountant while filing the Tax Audit Report in the wrong column, though, the same had been paid within time as per law. 2. That the finding of the Ld. CIT(A) in confirming the addition of Rs. 21,92,232/- as made by the CPC, Bangalore is against the factual facts circumstances. 3. That the appellant craves leave to add, amend any ground or grounds of appeal before the appeal is finally heard or disposed-off. 3. The Ld. AR submitted that the background leading to the addition of Rs. 21,92,232/- was that the assessee had paid this amount to the employees during the year under consideration in terms of the provisions of the Payment of Bonus Act, 1965. It was further submitted that the said amount was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the employee wise details of bonus paid and copy of wage register duly signed by the employees was filed before the Ld. CIT(A) and copy of the same were placed at pages 54 to 96 of the paper book. The Ld. AR submitted that the Ld. CIT(A), however, did not accept the contention of the assessee and held that any modification in the Audit Report through filing of an affidavit was not permissible and, therefore, the disallowance made by the Central Processing Centre, Bengaluru was confirmed. 3.3. The Ld. AR submitted that the issue under dispute is merely a clerical error and the same should be viewed in the light of the evidences on record which establish beyond doubt that the impugned payments had been made to the workers under the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the material on record. I agree with the contention of the Ld. AR that the revised Tax Audit Report is a vital piece of evidence which goes to the very root of the matter and should be admitted for the furtherance of cause of justice. Accordingly, I admit the additional evidence and since the lower authorities have not had any occasion to examine the same, I further deem it expedient to restore the issue to the file of the Assessing Officer with a direction to adjudicate the issue afresh after duly considering the revised Tax Audit Report which I have admitted as additional evidence. The AO is further directed to grant adequate opportunity to the assessee prior to the passing of order in accordance with law. 6. In the final result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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