2017 (12) TMI 926

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....med by the Asst. Commissioner of Income Tax, Circle 20(3), Mumbai (in short ACIT) for the assessment year 2009-10 vide order dated 28-12-2011 under section 143(3) of the Income Tax Act, 1961(hereinafter 'the Act'). 2. The only issue in this appeal of Revenue in ITA No. 5343/Mum/2014 is as regards to the order of CIT(A) deleing the addition made by AO of expenditure on earth filling. For this Revenue has raised following ground No. 1: - "1. The Ld. CIT (A) has erred on the facts and circumstances of the case and in law in deleting the addition of Rs. 3875908/- in respect of Earth Filling Expenditure(ad-hoc) by not appreciating the facts pointed out by the AO" 3. Brief facts are that the AO while going through the vouchers prod....

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....ead 'earth-filling expenses,' it has been submitted that the said company adjusts for the material supplied in the amount credited to the appellant with reference to the running bill raised. From the accounts furnished, it is seen that the appellant has raised running hills totaling Rs. 1,81,60,354/- in the name of M/s NDR Warehousing Pvt. Ltd. and debited earth filing expenses of Rs. 1,85,86,685/-. Payments the ledger accounts filed by the said company in response to the enquiry made by the A.O. during remand proceedings have been test-checked w.r.t. the entries in the bank statement and are found reflected therein. Thus, when the party in question has not denied transactions with the appellant, the entries of the accounts in book ....

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....erly pursuing and observing the appellate order wherein the first Appellate has completely cross verified with the documentary evidences availed from and with Ld.AO u/s 133(6) which the Ld. AO failed to understand the transactions effected therein during the Remand proceeding." 6. It seems that the co is supportive and for this the learned Counsel for the assessee also agreed. Since, the CO of the assessee is supportive of the order of CIT(A) deleing the addition of Earth Filling of expenses of Rs. 38,75,908/- and hence, the same is held to be infructuous and dismissed. 7. Coming to assessee' appeal in ITA No. 5488/Mum/2014, the first issue in this of assessee is as regards to the order of CIT(A) confirming the action of the AO in sus....

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....sider these trade creditors qua the additional evidences and will decide accordingly after allowing reasonable opportunity of being heard to the assessee. This issue of assessee's appeal is allowed for statistical purposes. 9. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition of Sundry Creditors for earth Filling expenses of Rs. 19,99,816/-. For this assessee has raised following ground No.2: - "2. On the facts and in the circumstances of the case and in the law, the Ld. CIT (A)-XXXI erred and not justified in dismissing the Ground of contention of the Appellant Firm that the Appellant has neither complied the SUSTANCE nor FORM w.r.t Section 133(6) of Income Tax Act. 1961. Although ....