Income Tax Appellate Tribunal - Hyderabad
Taashee Linux Services, Hyderabad vs Asst. Commissioner Of Income Tax, ... on 7 June, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD ' B ' BENCH, HYDERABAD.
BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND
SHRI S.S. GODARA, JUDICIAL MEMBER
(THROUGH VIDEO CONFERENCE)
ITA No.2221/Hyd/2018
(Assessment Year : 2015-16)
M/s. Taashee Linux Services, Vs. Assistant
2nd Floor, Damayanthi Commissioner of
Chambers, Income Tax,
Hill Fort Road, Adarshnagar, Circle 5(1),
Hyderabad-500 063 Hyderabad.
PAN AAFFT 4442C
Appellant Respondent
Appellant By : Shri M. V. Anil Kumar.
Respondent By : Shri Rohit Majumdar (D.R)
Date of Hearing : 10.03.2021.
Date of Pronouncement : 7.6.2021.
O R D E R
Per Shri S.S. Godara, J.M. :
This assessee's appeal for Asst. Year 2015-16 arises from the Commissioner of Income Tax (Appeals)-4, Hyderabad's order dt.28.09.2018 passed in case No.10236/17-18/ACIT, Cir.5(1)/CIT(A)-4/Hyd/81-19 in proceedings under section 143(3) of Income Tax Act, 1961 ('the Act'). 2 ITA No.2221/Hyd/2018
Heard both parties. Case file perused.
2. It emerges at the outset that assessee's sole substantive grievances raised in the instant appeal reads as follows :
" 2. The ld. Commissioner (Appeals) erred in adding income which was already offered by the assessee to tax.
3. The ld. Commissioner (Appeals) erred in directing the Assessing Officer to consider the turnover as per Sales Tax Returns amounting to Rs.42.83 Crores (whereas the actual turnover as per the Sales Register is Rs.38.09 Crores) and allow the taxes, if any paid out of Rs.4.64 Crores (whereas the actual taxes paid is Rs.4.73 Crores.)"
3. We have heard rival submissions against and in support of the impugned addition. It is sufficiently clear from the assessee's ground No.3 that the sole issue before us is that of addition of Rs.53,54,108 on account of the alleged difference turnover as per the sales tax return amounting to Rs.42.83 Crores and sales register of Rs.38.09 Crores; respectively (supra). In our considered opinion, this issue required more afresh reconciliation than any legal or factual adjudication in second appellate jurisdiction. We therefore deem it 3 ITA No.2221/Hyd/2018 appropriate to restore the instant issue back to the Assessing Officer for finalizing his factual verification and reconciliation afresh as per law. The assessee may appear for consequential adjudication on or before 31.08.2021 before the Assessing Officer with all the relevant details; at its own risk and responsibility to be followed by three effective opportunities of hearing.
4. The assessee's appeal is allowed for statistical purposes in above terms.
Order pronounced in the open court on 7th June, 2021.
Sd/- Sd/- (A.MOHAN ALANKAMONY) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt. 7.6.2021. * Reddy gp Copy to :
1. M/s. Taashee Linux Services, 2nd Floor, Damayanthi Chambers, Hill Fort Road, Adarshnagar, Hyderabad-500 063
2. ACIT, Circle 5(1), Hyderabad.
3. Pr. C I T-4, Hyderabad.
4. CIT(Appeals)-4, Hyderabad.
5. DR, ITAT, Hyderabad.
6. Guard File.
By Order Sr. Pvt. Secretary, ITAT, Hyderabad.