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TMI Blog2023 (11) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... s hereby deleted. Decided in fvour of assessee. Unexplained Sundry creditors - Assessee argued violation of principles of natural justice without considering the submission of the assessee - HELD THAT:- It is the specific case of the assessee is that the A.O. and the CIT (A) have recorded incorrect facts and violated the principles of natural justice without considering the submissions of the assessee and also not considered the documents produced by the assessee in support of the contentions of the assessee, we remand the issue involved to the file of the A.O. with a direction to consider all the documents and the submissions made by the assessee and decide the issue afresh. Bogus salary paid to employees - HELD THAT:- Assessee has provided the Adhar cards of the employees for the purpose of proving the identity and also details of the salary paid to the employees showing the names, post, amount on the signature of the receipt of the salary together with the confirmation and considering the quantum of the amount involved, we delete the disallowance made by the A.O. being the amount of salary which has confirmed by the CIT(A), accordingly we allow Ground of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in confirming the action of Ld. AO in making disallowance of Rs. 58,000/- on account of salary payable. 6. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in sustaining the action of Ld. AO in making disallowance of Rs. 1,56,325/- (i.e.1/10 th of Rs. 15,63,245/-) on account of various expenses. 7. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. 3. Brief facts of the case are that, the assessee filed return declaring income of Rs. 22,91,470/-, the case was selected for scrutiny and an assessment order u/s 143(3) of the Act came to be passed by assessing the income at Rs. 1,86,18,743/-. Aggrieved by the assessment order, the assessee preferred an Appeal before the CIT(A), the Ld. CIT(A) vide order dated 26/03/2019 confirmed the addition of Rs. 25,00,000/- made by the A.O. on account of unsecured loans received from M/s Blush Equity (P) Ltd. and M/S Glaxo Buildcon Pvt. Ltd., confirmed the addition of Rs. 26,13,060/- made on account of Sundry Creditor, confirmed the disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the A.O. in making addition of Rs. 26,13,060/- on account of Sundry Creditors and that to by recording in correct facts and findings and in violation of principals of natural justice without considering the submission of the assessee. 9. Per contra, the Ld. Departmental Representative submitted that the assessee was asked to furnish documents regarding genuineness of the transactions, but the assessee has not furnished the same. Thus, the genuineness of the transaction remained unverified, therefore, the addition was rightly made by the A.O. which has been confirmed by the CIT(A). Therefore, prayed for dismissal of the Ground No. 3 4. 10. During the assessment proceedings, while making the additions, the A.O. observed as under:- 5. Vide questionnaire dated 03.08.2015 and 28.10.2015 the assessee was asked to furnish the copy of accounts of all sundry creditors amounting to Rs. 51,63,257/-. their complete details. The assessee has not come forward with any reply. Thus, the genuineness of the transaction is not established. Therefore, in the absence of any reply/explanation/evidence, the amount of Rs. 51,63,257/- become unexplained and added back to the returned income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O. and the CIT(A) have recorded incorrect facts and violated the principals of natural justice without considering the submissions of the assessee and also not considered the documents produced by the assessee in support of the contentions of the assessee. Considering the above facts and circumstances and also the submission made by the Ld. AR, we remand the issue involved in Ground No. 3 4 to the file of the A.O. with a direction to consider all the documents and the submissions made by the assessee and decide the issue afresh. 13. Ground No. 5 is related to disallowance of Rs. 58,000/- which was claimed being the amount of salary and the same has been confirmed by the CIT(A). The Ld. Assessee's Representative submitted that the assessee produced Adhar Card of the employees before the A.O., for proving identity of the employees to whom the salary were paid and also submitted the details of salary paid to the employees showing the name, post, amount and their signature on the receipts together with confirmation from the employees confirming the facts of receipt of the salary, but the same has been ignored by the authorities. 14. Per contra, the Ld. Departmental Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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