2022 (9) TMI 1360

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....rming the addition on account of disallowance of Rs. 17,19,015/- on account of bonus payable which was mistakenly mentioned by the Chartered Accountant while filing the Tax Audit Report in the wrong column, the same had been paid within time as per law. 2. That the finding of the Ld. CIT(A) in confirming the addition of Rs. 17,19,015/- as made by the CPC, Bangalore is against the actual facts & circumstances. 3. That the appellant craves leave to add, amend any ground or grounds of appeal before the appeal is finally heard or disposed. 3. The brief facts of the case are that the assessee is an individual carrying on the business of manufacturing and trading of Hosiery goods, Yarn and Knitted cloth in the name and style of M/s. A.P. Hos....

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....to employees as profit/dividend, a certificate from the Chartered Accountant was also filed before the Ld. CIT(A) by the assessee, wherein, it was certified by the Chartered Accountant that due to inadvertent error, the amount of bonus has been wrongly shown in clause 20(a) of the Tax Audit Report. A copy of the certificate from Chartered Accountant is forming part of the paper book, at page 52. Even the documents in the shape of details of bonus paid and bonus register for the F.Y. 2019-20, duly signed by the employees evidencing the payment of bonus before due date of return was also filed with the CIT(A) and the same are forming part of the paper book, at pages 53 & 54 - 95, respectively. However, the Ld. CIT(A) was of the opinion that a....

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.... assessee should not suffer on account of the mistake which has been made by the counsel/auditor of the assessee. 7. An application has been filed, for admission of additional evidence in the shape of a revised Tax Audit Report from the same Chartered Accountant. The same is forming part of the paper book, at pages 20 - 51. It is submitted that the said evidence goes to the root of the matter, as the same is a vital piece of evidence, which goes to prove the case of the assessee and, therefore, the above Revised Audit report may be admitted as additional evidence by the ITAT in view of the judgment of the Hon'ble Supreme Court in the case of Tek Ram (Dead) Through LRs V/s Commissioner of Income Tax, 357 ITR 133 (SC), and the judgment o....