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2. As per Point No - 4 of the letter No - 8387 dated 25th October,2017 issued by the Dy. Commissioner of Income Tax to the Assessee, the details of Sundry Creditors for labour to be produced in the following format.

Sl. Name of Party / Opening Amount of Amount Paid Closing No. Labour with Balance wages during During the Balance current address the year year in this regard, the authorised representative of the assessee has informed to the assessing officer that the name of the individual Labour is readily available with the assessee but the current address of these labour are not known to the assessee for which it has given the following replied before the assessing officer. Payment of labour charges throughout the year includes iarge number of persons those were migrated from other places for their livelihood and worked in the company for a certain period. After completion of particular assignment they are migrating to other place for searching of their livelihood\work. They are individual labour having no particular address and also they are not contractor, hence their present address is not known to the company but if you allow the assessee will produce individual labour wise list along with the address available with assessee. These migrated labours were working at the site and only taking money for their basic need (Food and other) and balance major amount they are normally taking while returning to their village or monthly/bimonthly/Quarterly.

The Ld. Assessing Officer has not properly interpreted the above submission for which he has mentioned in the assessment order that reply of the assessee is suspicious and mentioned that if the individual labours have no particular address how the assessee could produce them.

Since large number of labour are working and address of ail the labour with their yearly total amount due and paid is time consuming. If the Ld Assessing Officer allow then the assessee can able to produce the same after consolidation of labour charges from labour register along with the address available with the assessee. As they are migrated labour, after completion of particular work the assessee has no control on them. Hence, the Company has no details of present address but instead of visualizing the practical issue by the Ld. Assessing Officer, he has considered the reply as suspicious.

"As regards sundry creditors for labours amounting to Rs. 40,68,460/-, I may like to inform you that this includes large number of persons those were migrated from other places of their livelihood and worked in the company for a certain period. After completion particular assignment they migrated to other place for searching livelihood/work. They are individuals labour having no particular address and also not contractor, Hence their present address not known to the company but if you allow the assessee will produce individual labour wise list with address available with assessee. They were working at the site and only taking money for their basic need and major amount normally taking while they are returning to village or monthly/bimonthly/quarterly."

4. Further aggrieved from the order of CIT(A), the assessee is in appeal before the Income Tax Appellate Tribunal.

5. At the outset, ld. AR submitted that the assessee had not been granted proper opportunity of being heard. Therefore, this matter should go back to the file of AO for giving reasonable opportunity of being heard to the assessee. Ld. AR further reiterated the submissions as were made before the lower authorities that the labourers are migrated from one place to other and it has been paid in subsequent years to the concerning labourers.