TaxTMI 
TaxTMI 
2014 (4) TMI 22
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....fore them. 2. The authorities below erred in adding and sustaining the addition of 50% of hamali charges and local loading chargers which is against the fact that for payment of such expenses, the register were maintained which are impounded by the AO during the course of survey. 3. The Hon'ble CIT(A), Hubli has sustained the addition sof Rs.268,752/- by stating that the statement of partner of appellant reconciled with the books of account by AO but AO has not made any such claims in his remand report. 4. The Hon'ble CIT(A), Hubli has erred in sustaining the additions of Rs.11,523/- on account of difference in sundry credits wherein reciprocal mistake has been happened and principle of natural justice has not been followed....
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....bmitted by the AO, the CIT(A) confirmed the additions made by the AO. 5. Aggrieved by the order of the CIT(A), the assessee is in second appeal before us. 6. As regards ground No.2 relating to disallowance of 50% of hamali charges and local loading charges are concerned, the learned counsel for assessee submitted that the assessee, being in the trading of coconut and copra, has to necessarily engage labour for loading and unloading of the goods. He submitted that the assessee has maintained vouchers for payments made towards hamali charges and loading charges and has also maintained Acquittance Register in support of engaging the labour. He submitted that the assessee has filed copies of all the vouchers before the AO but the AO has r....
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....ny credibility but if the same is verified with the Acquittance Register, it might prove the veracity of the assessee's claim. In view of the same, we set aside the addition made by the AO and remand the issue back to the file of the AO with a direction to re-consider the evidence such as Acquittance register, which is in possession of the revenue authorities, to verify the claim of the assessee that Hamali and other labourers have been engaged by it and that the charges claimed to have been paid by it are commensurate with the No. of labourers engaged by it. This issue is accordingly set aside to the file of the AO for de novo consideration. 7. With regard to ground No.3 relating to alleged commission from local sales, we find that ....
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.... the closing stock of empty gunny bags. He submitted that in the remand report, the AO has clearly stated that the sale bills/forwarding notes have been verified and it has been noticed that all coconuts sold are not packed in gunny bags but some are also sold loose and, therefore, the number of gunny bags sold has been adopted on the total sales without considering whether the coconuts are sold loose or packed in gunny bags and hence addition is not proper and that the assessee's claim requires to be considered on merits. He submitted that the CIT(A), without considering the remand report of the AO, has confirmed the addition which is against the principles of natural justice. 9.1 The learned Departmental Representative placed relia....