Assessee's Appeals Allowed by ITAT: Disallowances Set Aside for Verification

The appeals by the assessee against the order of the Commissioner of Income Tax (Appeals) for assessment years 2017-18 and 2018-19 were allowed for statistical purposes. The Income Tax Appellate Tribunal (ITAT) directed the assessing officer to delete certain disallowances where double additions were made and set aside other disallowances for further verification to reconcile inconsistencies in the filing of returns. In the case of assessment year 2018-19, the ITAT instructed the appellant to provide clarification to the assessing officer regarding a discrepancy in the disallowance made by the Central Processing Center (CPC).

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Issues:
Appeal against order of Commissioner of Income Tax (Appeals) for assessment years 2017-18 and 2018-19.

Analysis:
1. Assessment Year 2017-18:
- The appellant raised various grounds challenging the disallowances made by the Central Processing Center (CPC).
- The CPC disallowed amounts under different sections of the Income Tax Act, including sections 36(1)(va), 37, 40A(7), and 43B.
- The appellant contested these disallowances before the CIT(A), who upheld the CPC's decision.
- During the proceedings, the appellant withdrew certain grounds related to adjustments made by the CPC.
- The ITAT examined the grounds and found that some disallowances were already accounted for by the appellant in their computation of total income.
- Consequently, the ITAT directed the assessing officer to delete the disallowances where double additions were made.
- The ITAT also set aside certain disallowances for further verification by the assessing officer to reconcile inconsistencies in the filing of returns.

2. Assessment Year 2018-19:
- Similar to the previous year, the CPC disallowed an amount under section 43B of the Act.
- The appellant claimed that the disallowance had already been considered in their computation of total income and correctly mentioned in the return.
- The ITAT directed the appellant to provide clarification to the assessing officer regarding the discrepancy in the disallowance made by the CPC.
- If the assessing officer verifies that the disallowance was correctly offered in the computation of total income and return, the disallowance may be deleted.

In conclusion, both appeals by the assessee were allowed for statistical purposes, with directions given for the deletion of certain disallowances and further verification of discrepancies.

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