2023 (1) TMI 656

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....(here-in-after referred to as "the Act") relevant to the Assessment Year 2013-14. 2. When the matter was called for hearing, none appeared on behalf of the assessee. The appeal was presented by the assessee in the year 2018 and thereafter it was listed for hearing on various occasions but none of the time anybody appeared from the side of the assessee except on one occasion. Considering the negligent approach of the assessee, we decided to proceed with the hearing ex parte to the assessee but after hearing the learned DR appearing on behalf of the revenue. 3. The assessee raised following grounds of appeal: "1. The learned Commissioner of Income Tax (Appeals)-1, Rajkot has erred in confirming the action of the assessing offic....

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....t has shown contract income considering the amount received before filing the return of income. The amount of difference i.e. Rs. 4,13,081.00 represents the amount received after filing of return of income. Therefore, no addition should be made on the basis impugned difference. 5. However, the learned CIT(A) confirmed the addition made by the AO by observing as under: "6.2 Ground of appeal no. 3 In this ground the assessee has challenged the addition of income of contract receipts on the basis of form 26AS. The AO has brought out that the contract receipts as per form 26AS amount to Rs. 7,47,20,781 where as the receipt declared by assessee are only of Rs. 7,43,07,700/-. The AO has made the addition of Rs. 413081/- in ab....