2019 (2) TMI 1344

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.... the Revenue : Shri Robin Choudhury, Addl. CIT, DR ORDER PER S.S. GODARA, JM :- This Revenue's appeal for assessment year 2011-12 is directed against the Commissioner of Income Tax (Appeals)- 4, Kolkata's order dt. 22/11/2016, passed in case no. ITA No.1146/CIT(A)-4/Ward-10(2)/Kol/14-15 involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "the Act"). Heard both partie....

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....s. I find that the receipts from 7 (seven) parties considered by the AO as having not being included by the appellant within the list of party wise details as submitted before the AO are being enlisted in the list. The AR has explained the discrepancies with respect to each party. The crux of the matter is that the additions have been made on account of either time difference or on account of clas....

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....pute that any addition cannot be made. Thus, AO is directed to allow the claim of the appellant. This ground is allowed." 3. Learned departmental representative vehemently contends during the course of hearing that the Assessing Officer had rightly added the sum in question going by the relevant 26AS statement figures available in database indicating substantive difference with the correspondin....

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....in travel agent and tour operation business. The only issue herein is that of re-conciliation of the corresponding statements in from 26AS vis-a-vis assessee's computation of income declared pertaining to the impugned assessment year. The CIT(A) has examined assessee's all seven parties' ledgers, details and receipt in issue to come to the conclusion that it had rightly not treated gross sum of it....