Tribunal directs AO to verify income claims, allows appeal for statistical purposes.

The Tribunal directed the AO to verify the claims of the assessee regarding discrepancies in income and provide an opportunity for evidence presentation. The appeal was allowed for statistical purposes, with instructions for proper hearing and admission of evidence by the assessee.

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Issues Involved:
1. Addition of Rs. 20,73,875/- already subjected to tax in earlier year.
2. Addition of Rs. 4,33,200/- already subjected to tax in the same year.
3. Addition of Rs. 12,85,663/- appearing in Form 26AS but not received by the appellant.

Issue-wise Detailed Analysis:

1. Addition of Rs. 20,73,875/- already subjected to tax in earlier year:
The assessee, engaged in civil construction, reported total contractual receipts of Rs. 10,52,19,266/- for the assessment year 2015-16. The primary issue was a mismatch between the income declared in the books and the income reflected in Form 26AS. The Assessing Officer (AO) noted a discrepancy of Rs. 38,93,737.36 in contractual receipts from Alstom T&D, with the assessee reporting Rs. 1,20,11,525.63 while Form 26AS showed Rs. 1,58,04,262.99. The assessee claimed that Rs. 12,85,663/- was not received and Rs. 26,08,074.36 was received in the previous financial year 2013-14. The AO added the discrepancy to the income due to lack of substantiation by the assessee.

On appeal, the Commissioner of Income Tax (Appeals) [CIT(A)] reduced the discrepancy to Rs. 37,92,738/- but upheld the addition, rejecting the assessee's claim that the amount was taxed in the previous year. The Tribunal found merit in the assessee's claim that Rs. 18,46,865/- (Rs. 11,45,102 + Rs. 7,01,763) was received and taxed in the previous year, and restored the issue to the AO for verification, directing the assessee to provide evidence that the amount was included in the previous year's income and taxes were paid.

2. Addition of Rs. 4,33,200/- already subjected to tax in the same year:
The assessee contended that Rs. 4,33,200/- and Rs. 2,27,010/- reflected in the reconciliation statement were reimbursements for expenses, which were partly credited by Alstom T&D in the previous year but uploaded in the current year's TDS returns. The Tribunal directed the AO to verify the assessee's claim that these amounts were merely reimbursements and included in the income for the current year, restoring the issue for fresh adjudication.

3. Addition of Rs. 12,85,663/- appearing in Form 26AS but not received by the appellant:
The assessee denied receiving Rs. 12,85,663/- from Alstom T&D, claiming it was erroneously uploaded in the TDS returns. The assessee provided email correspondence requesting Alstom T&D to correct the error but received no response due to management changes. The Tribunal restored this issue to the AO, directing the AO to use Section 133(6) of the Income-tax Act to obtain information directly from Alstom T&D and verify the assessee's claim that the amount did not belong to it.

Conclusion:
The Tribunal restored the issues to the AO for fresh adjudication, directing the AO to provide the assessee with an opportunity to present evidence and to verify the claims regarding the discrepancies in income. The appeal was allowed for statistical purposes, with the AO instructed to ensure proper and adequate hearing and to admit the evidence provided by the assessee.

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