2015 (12) TMI 343

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....he cross objection are taken up together and are being disposed of by this consolidated order for the sake of convenience. 2. First, we take up the appeal filed by the Revenue, i.e. ITA No.2289/Ahd/2011. The Revenue has raised the following grounds of appeal:- [1] On the facts and circumstances of the case and in law, the Ld.CIT(A)-I, Surat has erred in deleting the addition of Rs. 20,19,488/- on account of income not shown in the P&L account with appreciating the fact that assessee failed to discharge the onus lies upon him for not offering the receipt of Rs. 20,19,488/- in P&L account. [2] On the facts and in the circumstances of the case, the Ld.CIT(A) ought to have upheld the order of the Assessing Officer. [3] It is, theref....

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....ee Shri R.N.Vepari supported the order of the ld.CIT(A) and submitted that the direction of the Hon'ble Tribunal, in earlier litigation, in ITA No.604/Ahd/2006 was clear, the AO ought to have granted the deduction. 4. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. The AO made disallowance on the basis that the expenditure could not be verified from the GEB. However, the ld.CIT(A) deleted the deduction on the basis that the impugned disallowance would not partake the character of the income. There is no dispute with regard to the fact that GEB has confirmed the recovery of the expenses. However, the AO did not allow the expenses on the ground that GEB fai....