2018 (8) TMI 277

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....mpleted u/s 143(3) of the Income tax Act, 1961 (in short "Act") vide an order dated 27.03.2014, the total income of the assessee was determined by the AO at Rs. 48,90,467/- after making the following additions:- (i) Undisclosed receipt as well as TDS thereon Rs.1,04,000/( ii) Undisclosed receipt as well as TDS thereon Rs.44,420/( iii) Disallowance u/s 14A Rs.1,11,450/( iv) Excess credit of interests on PPF Rs.52,820/( v) Foreign Remittance Rs.15,43,950/( vi) Disallowance of Motor car expenses Rs.3,20,236/ 3. Against the order passed by the AO u/s 143(3), an appeal was preferred by the assessee before Ld.CIT(A) and after considering the submissions made by the assessee in writing as we....

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....ht to have been properly considered and accepted by the Ld. CIT(A)." 4. I have heard the arguments of both the sides and perused the relevant material available on record. As regards the addition of Rs. 1,04,000/- disputed in Ground Nos. 1 & 2, Ld. Counsel for the assessee has submitted that the assessee is following cash system of accounting and since the said amount after deducting TDS was actually received by the assessee only in the previous year relevant to AY 2014-15, the same has been duly offered to tax in AY 2014-15. He has contended that this claim of the assessee can be verified by the AO before allowing the relief to the assessee. Since Ld. DR has not raised any objection in this regard, I direct the AO to verify the claim of....

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....r dated 24.05.2018 passed in ITA No.282/Kol/2017 has restored the same to the file of the AO vide para No.5 of its order which reads as under:- 5. "As regards the other preliminary issue raised in ground No.1 challenging the action of the Ld.CIT(A in dismissing the appeal of the assessee vide his impugned order passed exparte, the learned counsel for the assessee has contended that the documentary evidence to support and substantiate his explanation regarding foreign remittance of Rs. 22,40,000/was not available with the assessee at the relevant time and since the assessee was in the process of collecting the same, he could not comply with the notices issued by the Ld. CIT(A) fixing the appeal for hearing from time to time. He has ....