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TMI Blog2023 (7) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the tribunal that the CIT (Appeals) has rightly deleted the addition after verification of bank account, contract amount which was received by the assessee on the basis of running bills. Thus, after considering the facts and circumstances of the present case, the tribunal has rightly dismissed the appeal preferred by the present appellant - No substantial questions of law arises for consideration. - R/TAX APPEAL NO. 173 of 2023 - - - Dated:- 20-6-2023 - HONOURABLE MR. JUSTICE VIPUL M. PANCHOLI AND HONOURABLE MR. JUSTICE DEVAN M. DESAI Appearance: For the Appellant(s) No. 1 : Mrs Kalpanak Raval(1046) For the Opponent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE VIPUL M. PANCHOLI) 1. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue preferred appeal before the tribunal. The tribunal vide impugned order dated 1.3.2022 dismissed the appeal filed by the appellant herein and, therefore, the appellant - revenue has preferred the present appeal. 4. Learned standing counsel for the appellant assailed the impugned order passed by the tribunal mainly on the ground that during the course of assessment proceedings, it was noticed that the assessee has received contractual payment from two different parties and TDS was also deducted by the parties on the payment made. However, the respondent assessee did not fully disclose such income / receipt in its return of income furnished before the appellant - department. Accordingly, show cause notice came to be issued to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ? (ii) Whether the learned tribunal was justified in deleting the addition made by the AO considering that the assessee had also failed to discharge the onus cast upon it to submit necessary third party confirmation related to TDS deduction for the differential amount ? (iii) Whether the learned tribunal has erred in admitting the assessee s plea regarding total receipts arising out of contract for Rs. 10,89,58,138/- as against actual value of the contract from Rs. 10,20,00,000/- leading to factual discrepancy in the case ? (iv) Whether the learned tribunal has erred in dismissing grounds of appeal of Revenue on account of difference in payment as per 26AS and as per books without considering the fact that the assessee f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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