TaxTMI 
TaxTMI 
2011 (2) TMI 35
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....aining the addition made by the A.O. for the A.Y. 2005-06. 2. There is delay in filing present appeal by 6 days. I have heard the parties and also considered the reasons given by the assessee in his affidavit for condoning the delay. After giving my anxious consideration for condoning the delay, I do hereby permit to condone the delay and admit the appeal for hearing. 3. The assessee has taken t....
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....s or receipts in respect of the above labour charges declared by him. The A.O. has noted that the assessee did not produce any bills or vouchers nor he has maintained any register or diary for maintaining the receipts of labour charges. The assessee contended that he does the polishing work of the gold and his clients are various other goldsmiths who prepares ornaments and send to him for polishin....
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....Admittedly the A.O. has estimated the labour charges receipt of appellant on an average of Rs. 400-500 per day against the claim of the appellant of 100-250 per day. It is an admitted fact that the appellant has also declared its income from labour charges for polishing on estimated basis only, though claimed having maintained a diary for cash receipts but this was never claimed before the A....
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....determined at Rs.1,60,000/- by him and delete the differential amount of Rs. 34,000/-. The appellant though this would thus, get partial relief." Now, the assessee being aggrieved by the order of the Ld. CIT (A) is in appeal before us. 5. I have heard the rival submissions of the parties and perused the records. The Ld. Counsel submits that as per the provisions of section 44A, the assessee is n....