TaxTMI 
TaxTMI 
2022 (2) TMI 80
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....r section 143(1) of the Income Tax Act, 1961 [hereinafter referred to as the "Act"]. 2. Grounds of appeal raised by the Revenue are as follows: "(i)On the facts and circumstances of the case and in Law, the Ld. CIT(A) has erred in deleting the disallowance of provision for ex-gratia payments of Rs. 4,50,00,000/- which has been added back by the DCIT, CPC, Bangalore as it has not been adjusted/added to the total income. (ii) On the facts and circumstances of the case and in Law, the Ld. CIT(A) has erred in deleting the disallowance of provision for ex-gratia payments of Rs. 4,50,00,000/- which has been added back by the DCIT, CPC, Bengaluru being not adjusted/added to the total income, without properly verifying it from the audited Bala....
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....r in appeal before the CIT(A) with success. The Revenue is not satisfied and is in further appeal before this Tribunal. 5. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. Learned DR for the Revenue submits that return of Income-tax was verified and it is noticed that there is total disallowance already made by the assessee amounting to Rs. 41,09,82,100/-. However, bifurcation of amount of Rs. 41,09,82,100/- mentioned in the order of Ld. CIT(A) is not verifiable from the material available on record. As per the CIT(A), Rs. 41,09,82,100/- includes impugned "provision for ex-gratia payments of Rs. 4,50,00,000/- which is not verifiable from....
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....eck the same, a letter dtd. 29.07.2019 was written to the DCIT, Cr-2(2) Surat (Ld. AO) as under; "This appeal is against the disallowance/ addition mad by CPC, Bangalore on account of 'provision for Ex-gratia of Rs. 4,50,000/-. However, the appellant claims that it has voluntarily/ Suo motu added back the said provision in the return of income filed online. Hence the impugned disallowance made by CPC amount to double deduction. Perusal of the ITR (printout form ITD system) sch. Bp. Col. 1 and also Sch. BP, col no 23, shows that prima facie the appellant is factually correct. You are hereby directed, to examine the ITR available on line and also allow the AR to appear before you and explain the same. You may subsequently furnish your....