2013 (12) TMI 769

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.... This appeal by the revenue is directed against the order of the CIT(A)-26, Mumbai, dated 5-12-2011, pertaining to Assessment Year 2007-2008. 2. The sum and substance of the grievance of the re venue is that the CIT(A) erred in deleting the suo motu addition of Rs.22,11,000/- made by the assessee on account of disallowance under Section 40(a)(ia) of the Act. 3. The concise facts of the case....

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....eration. It was pointed out before the CIT(A) that this was brought to the notice of the AO vide letter dated 19-110-2009, which has not been considered by the AO nor any mention in the assessment order. The assessee reiterated its point of view before the CIT(A) that the disallowance under Section 40(a)(ia) made by the assessee suo motu was inadvertent as the provisions of Section 194J do not app....

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....titled for the deletion of the addition on account of disallowance under Section 40(a)(ia) and directed the AO to delete the suo motu addition of Rs.22,11,000/-. Aggrieved by this, the revenue is in appeal here before us. 5. Learned DR strongly supported the findings of the AO. It is the say of the DR that the assessee is a painter and sells the painting and art works. Hence, he is engaged in a....

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....able for getting the books of accounts audited is Rs.40 lakhs and since this is the 1st year of tax audit, the provisions of Section 194J read with its Proviso do not apply in the case of assessee. The assessee has erroneously disallowed a sum of Rs.22,11,000/- and the CIT(A) has rightly directed the AO to delete the said disallowance. 7. We have carefully considered the rival submissions and p....