2017 (4) TMI 624

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....nd circumstances of the case and in law, the Ld. CIT(A) erred in admitting additional evidences filed before it without specifying that the conditions mentioned in Rule 46A are satisfied. ii. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 28,81,450/- out of total addition of Rs. ITA No. 3405/MUM/2013 2 35,84,200/- on account of sale of tickets on the basis of additional evidences filed before it. iii. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 4,00,000/- out of the total artist fee of Rs. 9,29,500/- u/s 69C of the I.T. Act on the basis of additional evidences filed before it. iv. On the fac....

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....sessee had submitted details of tickets sold, free tickets issued and tickets returned. These details were given party-wise and also quantity of tickets in different denominations. The total value of free tickets given to 11 parties come to Rs. 21,96,800/-. The confirmation letters of the above parties were also furnished. Only in the case of 'Lokmat', the confirmation was not filed. The learned CIT(A) found that there were actual recorded sale of tickets to 'Lokmat News Paper' amounting to Rs. 3,23,000/-. From this he inferred that free tickets of Rs. 3,23,000/- would have been given to Lokmat as an advertisement to this effect was given by the assessee in 'Lokmat News Paper' only. However, in respect of free tickets of balance Rs. 3,15,00....

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....- made by the AO is based on evidence and proper evaluation. The same has been delineated at para 4 here-in-above. In view of the above, we uphold the addition of Rs. 7,02,750/- confirmed by the learned CIT(A) and dismiss the 2nd ground of appeal filed by the revenue. 5. Now we come to the 3rd ground of appeal. The AO found that total artist fee of Rs. 9,29,500/- was debited and no documents were submitted by the assessee. Therefore, the AO held Rs. 4,00,000/- as unexplained expenditure u/s 69C of the Act. As the AO has not given any reasons for disallowing Rs. 4,00,000/-, the learned CIT(A) has rightly deleted the same. We agree with the finding of the learned CIT(A) and dismiss the 3rd ground of appeal. 6. The 4th ground of the appe....