2021 (5) TMI 683

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....r (J) 1. ITA No. 1762 & 1763/Ahd/2018 have been preferred by the Assessee against the order of the Commissioner of Income Tax ('hereinafter called CIT(A)') order no. CIT(A)-9/10053/DCIT Cir-3(1)(2)/2017-18 order dated 20/06/2018 arising out of assessment order dated 26/12/2016. Assessee has taken following grounds of appeal: 1. The learned CIT(A) has erred in not appreciating that the A....

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....ce in books of account and Form 26AS. 5. Alternatively and without prejudice, the learned CIT(A) has erred in not directing that the impugned income be excluded from the years in which it is offered for tax. 6. The learned CIT(A) has erred both in law and on the facts of the case in confirming the disallowance of VAT penalty which is compensatory in nature of Rs. 7,800/- and TDS interest of Rs....

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....hat the appellant is a Trading- Contractor. 3. So far ground no. 1 is concerned, same are consequential and need not be adjudicated. 4. So far ground no. 2 & 3 are inter connected, Ld. A.R. fairly conceded that this ground of appeal is against the assessee in view of the Jurisdictional High Court in the case of Gujarat State Road Transport Corporation 366 ITR 170 wherein it has been held where a....

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....tutory appeal before the Ld. CIT(A) who confirmed the action of the Ld. A.O. 7. We have heard both the parties. Ld. D.R. relied on the order of the A.O. and Ld. CIT(A). On the other hand, assessee submission that said income never really accrued to the appellant and thus the same should be assessee in the hands of the correct person and the credit of TDS should also be given in the hands of the c....