2021 (4) TMI 1353

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....e assessee has filed the petition for condonation of delay stating that the assessee along with his family members were on pilgrimage out of the country and returned to India on 18.10.2019 and hence the appeal could not be filed before the due date. He further stated that the delay was neither intentional nor deliberate and it was due to no intimation, hence , requested to condone the delay. We have heard both the parties and condone the delay and admit the appeal. 2. All the grounds of appeal are related to the addition made by the Assessing Officer (AO) u/s 40A(3) of the Income Tax Act, 1961 (in short 'Act') which was sustained by the Ld.CIT(A). The assessee filed the return of income admitting total income of Rs.15,53,860/-. During the ....

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....egister, the acquaintance register, vouchers for making the individual payment which shows that it was less than Rs.20,000/- to each individual. The payments were made to various labourers, who were stated to be engaged in construction of hostel building at Govt.Junior College, Rajavommangi and Musurumilli. The Ld.AR submitted that it was the payment made at site by the site manager and submitted that the AO was not correct in making the addition of Rs.18,00,000/- as agreed addition, since the AR had never accepted for addition. The Ld.AR further stated that the assessee has undertaken the civil works during the F.Y.2014-15 in the agency area of Rajavommangi and Musurumilli of East Godavari Dist and there is no easy access to reach the plac....