2012 (4) TMI 848

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the same submitted to the assessee' banker. 2. That the CIT(A) erred in law and on the facts of the case in deleting the addition of Rs. 3,87,502/- made by the Assessing Officer on account of disallowance of expenses due to non deduction of TDS on them. 3. (a) The order of the CIT(A) is erroneous and not tenable in law and on facts. (b) The appellant craves to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal. " 2. At the outset, none appeared before us on behalf of the assessee nor any request for adjournment has been filed. Considering the nature of issues, the Bench decided to dispose of the appeal after hearing the ld. DR. 3 Facts in brief, as per relevant orders are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....11.2.2007 & March, 2007, concluded as under:- "4.4 I have carefully gone through the assessment order, the written submission of the appellant as well as the remand report, the rejoinder to the remand report as well as the assessment record which was requisitioned during the course of hearing in order to verify the contentions of the appellant. On perusal of the assessment record it is evident that after collection of the information from bank, no opportunity was given to the appellant for explaining the discrepancies. It is also seen that the assessee has responded to the query of Assessing Officer for reconciliation dated 20.11.09 and submitted letter dated 10.12.09. The query as well as the reply has been quoted in the rejoinder submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to banker Sales value as per statement submitted to banker [In Rs. ] Sales amount as per books of accounts [In Rs. ] Difference amount after reducing [In Rs. ] Reasons for difference\ [In Rs. ] 1 24.1.07 1.12.06 to 31.12.06 1.1.07 to 23.1.07 51,06,252 22,87,601 19,76,201 8,42,450 1. Excise duty amount 682208 and Vat amt. 198386 wrongly included in sale while submitting to banker in the bank statement (682208+198386=880594) ledger account enclosed. 2. Minor error of Rs. 38144 by accountant in statements submitted to banker. 2 12.2.07 1.1.07 to 23.1.07 24.1.07 to 31.1.07 1.2.07 to 10.2.07 44,24,838 19,76,201 1,58,000 15,43,792 7,46,845 1. Excise duty amount 588478 and Vat amt. 171130 wrongly included ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted by the assessee during the remand proceedings, concluded that sales and purchases stood reconciled and, therefore, addition was without any basis. Since the ld. DR appearing before us did not refer us to take any material controverting the aforesaid findings of facts recorded by the ld. CIT(A) so as to enable us to take a different view in the matter, we have no basis to interfere. Consequently, ground no.1 in the appeal is dismissed. 7. Ground no.2 in the appeal relates to disallowance of expenses of Rs. 3,78,502/- on account of non deduction of tax at source. The AO on perusal of tax audit report disallowed, inter alia, an amount of Rs. 3,78,502/- due to non deduction of tax at source thereon. 8. On appeal, the ld. CIT(A) afte....