2021 (3) TMI 1360

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....t : Sri.Narendra Sharma, Advocate ORDER Per George George K, JM : This appeal at the instance of the Revenue is directed against CIT(A)'s order dated 03.04.2019. The relevant assessment year is 2012-2013. 2. The effective grounds raised by the Revenue, namely ground no.2 and 3 reads as follow:- "2. On the facts and circumstances of the case, whether the ld.CIT(A) is justified ....

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....s. 4,59,18,498. 4. Aggrieved by the addition u/s 43B of the I.T.Act, the assessee preferred an appeal to the first appellate authority. Before the first appellate authority, the assessee contended that the service tax unpaid amounting to Rs. 4,35,91,191 was never claimed as an expenditure / deduction in the profit and loss account warranting disallowance u/s 43B of the I.T.Act. In this context,....

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....A) ought to have granted the A.O. an opportunity to examine whether the unpaid service tax has been claimed as a deduction in the profit and loss account. In the absence of the same, the prescription mandated under Rule 46A of the I.T.Rules, has been violated. 6. The learned AR, on the other hand, submitted that the matter can be restored to the A.O., for the limited purpose of examination whet....

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....ether the unpaid service tax has been claimed as a deduction in the profit and loss account. Therefore, this issue is restored to the files of the A.O. The A.O. is directed to examine whether the assessee had claimed the unpaid service tax as an expenditure / deduction in the profit and loss account. In the event the same is not claimed as a deduction / expenditure, the A.O. shall not invoke the p....