M/S COLORS INDIA, ALWAR V. INCOME TAX OFFICER, WARD, BHIWADI

ITA 565/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1228 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NEENA JEPH JCIT DHK
• Keywords: Corroborative evidences
• Section: 40A(3); 143(3); 40(b); 234B; 37

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA NO. 565/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15. M/S. COLORS INDIA, G-1-908, RIICO INDUSTRIAL AREA, CHOPANKI, BHIWADI, ALWAR. CUKE VS. THE INCOME TAX OFFICER, WARD BHIWADI. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAHFC 0506 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MAHENDRA GARGIEYA (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SMT. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 26.11.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 28/11/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 16 TH FEBRUARY, 2018 OF LD. CIT (A), ALWAR FOR THE ASSESSMENT YEA R 2014-15. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS :- 1. THE IMPUGNED ADDITION AND DISALLOWANCES MADE I N THE ORDER U/S 143(3) OF THE ACT DATED 06.12.2016 ARE BAD IN LAW A ND ON FACTS OF THE CASE, FOR WANT OF JURISDICTION AND VARIOUS OTHER RE ASONS AND HENCE, THE SAME KINDLY BE DELETED. 2. RS. 2,21,070/- : THE LD. CIT (A) ERRED IN LAW AS WELL AS ON THE FACTS OF THE CASE IN CONFIRMING THE DISALLOWANCE MADE BY THE AO U/S 40A(3) OF THE ACT. THE DISALLOWANCE, SO MADE AND CONFIRMED BY THE LD. CIT (A) IS TOTALLY CONTRARY TO THE PROVISIONS OF LAW AND FACTS ON THE RECORD AND HENCE, THE ADDITION KINDLY BE DELETED IN FULL. 2 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. 3. RS. 12,439/- : THE LD. AO ERRED IN LAW AS WELL A S ON THE FACTS OF THE CASE IN MAKING DISALLOWANCE U/S 40(B) OF RS. 12,439 /- HOLDING THAT INTEREST ON FDRS IS NOT A PART OF BOOK PROFIT AND ERRED IN NOT CONSIDERING THE SAME FOR THE PURPOSE OF ALLOWING RE MUNERATION TO PARTNERS. THE DISALLOWANCE SO MADE, IS CONTRARY TO THE PROVISIONS OF LAW AND FACTS HENCE, KINDLY BE DELETED IN FULL. 4. RS. 17,560/-: THE LD. CIT (A) ERRED IN LAW AS WE LL AS ON THE FACTS OF THE CASE IN CONFIRMING THE DISALLOWANCE OF EXPENSES MAD E BY THE AO ON ACCOUNT OF TOURS & TRAVELLING. THE DISALLOWANCE, SO MADE AND CONFIRMED BY THE LD. CIT (A) IS TOTALLY CONTRARY TO THE PROVISIONS OF LAW AND FACTS ON THE RECORD AND HENCE, THE ADDITION KIN DLY BE DELETED IN FULL. 5. THE LD. AO FURTHER ERRED IN LAW AS WELL AS ON TH E FACTS OF THE CASE IN CHARGING INTEREST U/S 234A & 234B OF THE ACT AND TH E APPELLANT TOTALLY DENIES ITS LIABILITY OF CHARGING OF ANY SUCH INTERE ST. THE INTEREST SO CHARGED BEING CONTRARY TO THE PROVISIONS OF LAW AND FACTS, KINDLY BE DELETED IN FULL. 6. THE APPELLANT PRAYS YOUR HONOUR INDULGENCES TO A DD, AMEND OR ALTER OF OR ANY OF THE GROUNDS OF THE APPEAL ON OR BEFORE TH E DATE OF HEARING. 2. GROUND NO. 1 IS GENERAL IN NATURE AND DOES NOT R EQUIRE ANY SPECIFIC ADJUDICATION. EVEN OTHERWISE, THE LD. A/R OF THE A SSESSEE HAS STATED AT BAR THAT GROUND NO. 1 IS GENERAL IN NATURE. 3. GROUND NO. 3 IS REGARDING DISALLOWANCE MADE UNDE R SECTION 40(B) OF THE IT ACT. THE LD. A/R OF THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE DOES NOT WANT TO PRESS GROUND NO. 3 OF THE ASSESSEES APPEAL AND THE SAME MAY BE DISMISSED AS NOT PRESSED. THE LD. D/R HAS RAISED NO OBJECTION I F THE GROUND NO. 3 OF THE ASSESSEES APPEAL IS DISMISSED AS NOT PRESSED. ACCO RDINGLY, GROUND NO. 3 OF THE ASSESSEES APPEAL IS DISMISSED BEING NOT PRESSED. 3 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. GROUND NO. 2 IS REGARDING DISALLOWANCE MADE UNDER SECTION 40A(3) OF THE IT ACT IN RESPECT OF THE PAYMENT IN CASH TO THE TRANSPORTER/TRUCK DRIVERS. 4. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO NOTED THAT AS PER THE BILTY OF THE TRANSPORTER THE FREIGHT CHARGES ARE SH OWN IN EXCESS OF RS. 20,000/- AND PAYMENT HAS BEEN SHOWN TO BE MADE TO THE TRUCK DRIV ERS ON DIFFERENT DATES. THE AO ISSUED SHOW CAUSE AS TO WHY THE PAYMENT MADE IN CASH TOTAL AMOUNTING TO RS. 2,21,070/- SHOULD NOT BE DISALLOWED UNDER SECTION 4 0A(3) OF THE IT ACT. THE ASSESSEE EXPLAINED THAT SINCE THE PAYMENT WAS MADE TO THE TRUCK DRIVERS AND THE EACH PAYMENT TO THE DRIVER IS LESS THAN THE LIMIT P RESCRIBED UNDER SECTION 40A(3), THEREFORE, THE SAID PROVISION IS NOT ATTRACTED. TH E AO DID NOT ACCEPT THE CONTENTION OF THE ASSESSEE AND MADE THE DISALLOWANCE OF THE SA ID AMOUNT UNDER SECTION 40A(3) OF THE ACT. THE ASSESSEE CHALLENGED THE ACTION OF THE AO BEFORE THE LD. CIT (A) AND REITERATED ITS CONTENTION THAT THE PAYMENT WAS MADE TO THE TRUCK DRIVERS ON DIFFERENT DATES AND NOT IN LUMP SUM AND, THEREFORE, EACH PAYM ENT IS LESS THAN THE PRESCRIBED LIMIT OF RS. 35,000/-. THEREFORE, THE PROVISIONS OF SECTION 40A(3) ARE NOT ATTRACTED. THE LD. CIT (A) EXAMINED THE ISSUE IN THE CONTEXT O F THE FACTS AS WELL AS THE PROVISIONS OF THE ACT AND HELD THAT THE ASSESSEE HA S PAID CASH REPEATEDLY IN TWO SUCCESSIVE DAYS BY SPLITTING THE PAYMENT IN ORDER T O AVOID THE PROVISIONS OF SECTION 40A(3). ACCORDINGLY, THE LD. CIT (A) HAS CONFIRMED THE DISALLOWANCE MADE BY THE AO. 5. BEFORE US, THE LD. A/R OF THE ASSESSEE HAS SUBMI TTED THAT IN THE PRESENT CASE THE SUBJECTED PAYMENTS MADE TOWARDS THE FREIGHT EXP ENSES DID NOT EXCEED THE 4 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. PRESCRIBED LIMIT OF RS. 35,000/- PER DAY. HE FURTHE R SUBMITTED THAT AS PER THE AMENDED PROVISIONS OF SECTION 40A(3) BY THE FINANCE ACT, 2008 W.E.F. 1.4.2009 IT IS ONLY WHEN, THE PAYMENT OR AGGREGATE OF PAYMENTS MADE TO A PERSON IN A DAY, IF EXCEEDS THE PRESCRIBED LIMIT, THE DISALLOWANCE U /S 40A(3) COULD BE MADE. IN THE INSTANT CASE, THE FACTS NOT REBUTTED ARE THAT THE A SSESSEE MADE THE PAYMENT TO THE TRUCK DRIVERS ON TWO DIFFERENT DAYS/DATES WHICH FAC T IS ALSO SUPPORTED BY THE VOUCHERS PRODUCED BEFORE THE AUTHORITIES BELOW. TH E VOUCHERS WERE DULY SIGNED BY THE PAYEES. THE SAME WERE ACCOUNTED FOR IN THE ACCO UNTS ALSO ON THE ACTUAL DATE OF PAYMENT ONLY. THE REASON BEHIND MAKING PAYMENT ON TWO DAYS WAS THAT SUCH HIRE CHARGES WERE BEING PAID TOWARDS TRANSPORTATION OF W HITE CEMENT. THE WHITE CEMENT BEING VERY HOT (NEARLY 65%), THE LABOURERS GET TIRE D AND UNABLE TO UNLOAD ON ONE SINGLE DAY HENCE, IT IS PARTLY UNLOADED ON THE DAY OF ARRIVAL AND BALANCE ON THE NEXT DAY. THUS, THERE CANNOT BE ANY DISPUTE THAT THE AS SESSEE DID MAKE PAYMENT ON DIFFERENT DAYS/DATES NOT EXCEEDING THE LIMIT OF RS. 35,000/- WHEN THE CONTENTION WAS SUPPORTED BY THE EVIDENCES BEING IN THE SHAPE OF VO UCHERS AND REGULARLY MAINTAINED BOOKS OF ACCOUNT WHICH, IS ALSO AN ADMISSIBLE EVIDE NCE U/S 34 OF THE INDIAN EVIDENCE ACT, 1872. THE LD. A/R FURTHER SUBMITTED THAT IT I S A SETTLED LAW THAT WHAT IS APPARENT IS REAL UNLESS CONTROVERTED. THE ONUS LAY UPON THE PERSON WHO ALLEGES THAT WHAT IS APPARENT IS NOT REAL. HE REFERRED THE DECI SION IN THE CASE OF CIT (CENTRAL) VS. DAULAT RAM RAWATMULL (1973) 87 ITR 349 (SC), FOLLOW ED RECENTLY IN CIT VS. BEDI & CO. PVT. LTD. (1988) 230 ITR 580 (SC). IN THE PRES ENT CASE, WHAT WAS APPARENT WAS THAT THE FACT OF MAKING SUBJECTED PAYMENTS ON DIFFE RENT DAYS/DATES WERE DULY SUPPORTED BY THE VOUCHERS AND THE REGULARLY MAINTAI NED BOOKS OF ACCOUNTS, 5 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. HOWEVER, THE AO COMPLETELY FAILED TO DISCHARGE. TH E LD. A/R HAS RELIED UPON THE FOLLOWING DECISIONS :- SHRI RAMESH KUMAR, BUNDI VS. ITO BUNDI IN ITA NO. 292/JP/2012 VIDE ORDER DATED 31.12.2014. SMT. HARSHILA CHORDIA VS. ITO (2008) 298 ITR 349 (RAJ.HC) M/S. A DAGA ROYAL ARTS, JAIPUR VS. ITO JAIPUR. 94 TAXMANN.COM 401 (JAIPUR TRIB.) 6. ON THE OTHER HAND, THE LD. D/R SUBMITTED THAT TH E AO HAS GIVEN THE DETAILS OF PAYMENT MADE BY THE ASSESSEE IN CASH AND IT IS CLEA R THAT THE ASSESSEE HAS SPLITTED ONE AMOUNT OF FREIGHT BILTY SHOWING THE FREIGHT CHA RGES IN TWO PARTS AND PAID THE AMOUNT ON CONSECUTIVE TWO SUCCESSIVE DAYS TO CIRCUM VENT THE PROVISIONS OF SECTION 40A(3) WHICH IS NOT PERMISSIBLE UNDER THE LAW. HE HAS RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 7. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. THE DETAILS OF THE CASH PAYMENT SHOWN BY T HE ASSESSEE ARE GIVEN IN PARA 5 OF THE ASSESSMENT ORDER AS UNDER :- S.NO. NATURE OF PAYMENT TRUCK NO. DATE OF PAYMENT AMOUNT (RS.) 1. CASH RJ - 19GD - 0832 22.07.2013 25000 2. CASH RJ - 19GD - 0832 23.07.2013 10730 3. CASH RJ - 19GD - 7917 18.11.2013 18000 4. CASH RJ - 19GD - 7917 19.11.2013 18900 5. CASH RJ - 19GB - 7353 19.09.2013 10000 6. CASH RJ - 19GB - 7353 20.09.2013 26900 7. CASH RJ - 19GB - 7353 15.10.2013 16900 8. CASH RJ - 19GB - 7353 16.10.2013 20000 6 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. 9. CASH HR47G 7485 01.10.2013 19680 10. CASH HR47G 7485 02.10.2013 17220 11. CASH RJ - 02GA - 1226 30.03.2014 20000 12. CASH RJ - 02GA - 1226 31.03.2014 17740 TOTAL : 221070 IT IS APPARENT FROM THE DETAILS GIVEN IN THE SAID T ABLE THAT THE ASSESSEE HAS MADE THE PAYMENTS OF MORE THAN RS. 35,000/- BY SPLITTING IN TWO PARTS AT SL. NO. 1 & 2 ON CONSECUTIVE TWO DAYS BEING 22 ND JULY, 2013 AND 23 RD JULY, 2013. SIMILARLY, ANOTHER PAYMENT WAS SPLITTED IN TWO PARTS ON 18 TH NOVEMBER 2013 AND 19 TH NOVEMBER, 2013. THUS THIS IS A SYSTEMATIC AND REGULAR PATTERN ADOPT ED BY THE ASSESSEE TO CIRCUMVENT THE PROVISIONS OF SECTION 40A(3) OF THE ACT. THE A SSESSEE HAS NOT DISPUTED THAT THE TOTAL AMOUNT AGAINST A LORRY RECEIPT/TRANSPORT BILL IS MORE THAN RS. 35,000/- WHICH WAS SPLITTED IN TWO PARTS WHILE MAKING THE PAYMENT AND SHOWN IN TWO CONSECUTIVE DATES. THUS IT IS A CLEAR ATTEMPT ON THE PART OF TH E ASSESSEE TO SPLIT THE PAYMENT UNDER EACH BILTY INTO TWO PARTS IN ORDER TO AVOID T HE PROVISIONS OF SECTION 40A(3) OF THE ACT. THUS WHEN THE TRANSACTION UNDER EACH BILT Y IS CONSIDERED ONE TRANSACTION AND EXCEEDING THE MINIMUM AMOUNT PRESCRIBED UNDER S ECTION 40A(3), THEN MAKING THE PAYMENT OF THE SAID AMOUNT BY SPLITTING THE SAM E AND SHOWING THE PAYMENT ON TWO CONSECUTIVE DATES WOULD NOT ABSOLVE THE ASSESSE E FROM THE MISCHIEF OF SECTION 40A(3) OF THE ACT. HENCE WE FIND THAT THE DECISION RELIED UPON BY THE ASSESSEE WILL NOT HELP THE CASE OF THE ASSESSEE AS IN THOSE DECIS IONS THE AMOUNT DOES NOT EXCEED THE MINIMUM AMOUNT PRESCRIBED UNDER SECTION 40A(3) IN EACH TRANSACTION, WHEREAS IN THE CASE OF THE ASSESSEE THE AMOUNT IS UNDISPUTE DLY MORE THAN THE PRESCRIBED LIMIT UNDER EACH TRANSACTION. HOWEVER, WHILE MAKIN G THE PAYMENT THE ASSESSEE HAS 7 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. DELIBERATELY SPLITTED THE AMOUNT IN TWO PARTS AND M ADE THE PAYMENT IN TWO CONSECUTIVE DATES. ACCORDINGLY, WE DO NOT FIND ANY ERROR OR ILLEGALITY IN THE ORDERS OF THE AUTHORITIES BELOW, QUA THIS ISSUE. GROUND NO. 4 IS REGARDING DISALLOWANCE OF RS. 17,5 60/- ON ACCOUNT OF TOUR AND TRAVELLING EXPENSES. 8. THE AO AFTER EXAMINATION OF THE MATTER FOUND THA T THE ASSESSEE HAS NOT FILED ANY SUPPORTING EVIDENCE IN RESPECT OF THE EXPENSES INCURRED ON TOURS AND TRAVELLING OF RS. 17,560/-. ACCORDINGLY, THE AO MADE THE DISA LLOWANCE OF THE SAID AMOUNT. THE ASSESSEE CHALLENGED THE ACTION OF THE AO BEFORE THE LD. CIT (A) AND SUBMITTED THAT THE ASSESSEE COULD NOT FILE THE SUPPORTING EVI DENCE BEFORE THE AO WHICH WAS MISPLACED AT THE RELEVANT POINT OF TIME. HOWEVER, THE ASSESSEE SUBMITTED THAT NOW UPON SEARCHING THE VOUCHERS, THE ASSESSEE FOUND THE RELEVANT VOUCHERS AND THE SAME WAS SOUGHT TO BE PRODUCED BEFORE THE LD. CIT ( A). THE LD. CIT (A) CONFIRMED THE DISALLOWANCE MADE BY THE AO. 9. BEFORE US, THE LD. A/R OF THE ASSESSEE HAS SUBMI TTED THAT THOUGH THE ASSESSEE COULD NOT PRODUCE THE SUPPORTING VOUCHERS BEFORE TH E AO, HOWEVER, THE ASSESSEE HAS DULY PRODUCED THE VOUCHERS IN RESPECT OF THE TO LL CHARGES AS WELL AS FUEL CHARGES. HOWEVER, THE LD. CIT (A) HAS NOT CONSIDERED THESE V OUCHERS WHICH ARE DULY RECORDED IN THE LEDGER ACCOUNT OF TRAVELLING EXPENSES AND, T HEREFORE, THE CLAIM OF THE ASSESSEE IS DULY SUPPORTED BY THE VOUCHERS OF FUEL EXPENSES AS WELL AS TOLL EXPENSES. HE HAS REFERRED TO THE RELEVANT COPIES OF THE VOUCHERS AT PAGES 41 TO 43 OF THE PAPER BOOK AS WELL AS THE DETAILS OF THE ENTRIES IN THE LEDGER ACCOUNT AT PAGES 44 AND 45 OF THE PAPER BOOK. THUS THE LD. A/R SUBMITTED THAT AS THE ASSESSEE HAS PRODUCED ALL THE 8 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. RELEVANT VOUCHERS, THE CLAIM OF THE ASSESSEE BE ALL OWED AND THE ADDITION MAY BE DELETED. 10. ON THE OTHER HAND, THE D/R HAS RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 11. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WEL L AS THE RELEVANT MATERIAL ON RECORD. ADMITTEDLY, THE ASSESSEE DID NOT PRODUCE T HE SUPPORTING VOUCHERS IN RESPECT OF THE CLAIM OF TOURS AND TRAVELLING EXPENSES OF RS . 17,560/- BEFORE THE AO. HOWEVER, BEFORE THE LD. CIT (A) THE ASSESSEE HAS CO NTENDED AS REPRODUCED IN PARA 8.2 OF THE IMPUGNED ORDER AS UNDER :- REGARDING THE SUPPORTING OF RS. 17560/- FOR TOUR & TRAVELLING COULD NOT BE MADE AVAILABLE WHILE ASSESSMENT PROCEEDING T HE LD. A.O. MADE DIRECT ADDITION RS. 17560/- EVEN, EXPLAINING ALL TH E TRAVEL MANIFEST BEFORE HIM WHILE ASSESSMENT. WHILE ASSESSMENT PROC3EEDING THE SUPPORTING HAS BEE N MISPLACED, NOW UPON SEARCHING THE VOUCHER THE ASSESSEE GET SUC CESS TO FOUND THE SAME. SUPPORTING IS ENCLOSED WITH SUBMISSION. THUS IT IS MANIFEST FROM THE SUBMISSIONS OF THE ASS ESSEE THAT THE ASSESSEE HAS EXPLAINED THE REASONS FOR NOT PRODUCING THE SUPPORT ING VOUCHERS BEFORE THE AO AND ALSO PRODUCED THE SAME ALONG WITH THE SUBMISSIONS B EFORE THE LD. CIT (A). THE LD. CIT (A) CONFIRMED THE DISALLOWANCE MADE BY THE AO I N PARA 8.3 AND 8.4 AS UNDER :- 8.3. I HAVE GONE THROUGH THE ASSESSMENT ORDER AS WELL AS SUBMISSIONS MADE BY THE APPELLANT. ANY EXPENDITURE OF THE NATURE MENTIONED ABOVE IS CLAIMED UNDER SECTION 37 OF THE ACT. IN ORDER TO GET THE DEDUCTION UNDER SECTION 37 OF T HE ACT, PRIMARY ONUS LIES ON THE ASSESSEE TO PROVE THAT SUC H 9 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. EXPENDITURES ARE INCURRED WHOLLY AND EXCLUSIVELY FO R THE PURPOSE OF BUSINESS OR PROFESSION. 8.4. IN THE INSTANT CASE, THE ASSESSEE HAS FAILED T O PROVIDE SUPPORTING DOCUMENTS TO PROVE THAT SUCH EXPENDITURE S ARE INCURRED WHOLLY AND EXCLUSIVELY FOR THE PURPOSE OF BUSINESS OR PROFESSION. SINCE NO VOUCHERS/BILLS WERE PRODUCED D URING ASSESSMENT PROCEEDINGS, THE A.O. IS JUSTIFIED IN MA KING AN ADDITION OF RS. 17,560/- ON TOUR AND TRAVELLING EXP ENSE. ACCORDINGLY, THE ADDITION OF RS. 17,560/- IS SUSTAI NED AND THE APPELALNTS GROUND OF APPEAL ON THE ISSUE IS DISMIS SED. IT IS APPARENT FROM THE IMPUGNED ORDER OF THE LD. C IT (A) THAT THE VOUCHERS FILED BY THE ASSESSEE BEFORE THE LD. CIT (A) WERE NOT CONSID ERED. WE HAVE CONSIDERED THE COPIES OF THE VOUCHERS FILED BY THE ASSESSEE AND, T HEREFORE, WE ARE OF THE CONSIDERED VIEW THAT ONCE THE AO MADE A DISALLOWANCE FOR WANT OF SUPPORTING EVIDENCE AND SUBSEQUENTLY THE ASSESSEE PRODUCED THE SUPPORTING E VIDENCE BEFORE THE LD. CIT (A), THE SAID EVIDENCE IS REQUIRED TO BE VERIFIED. ACCOR DINGLY, WE SET ASIDE THIS ISSUE TO THE RECORD OF THE AO FOR VERIFICATION AND THEN DECI DE THE ISSUE AFTER GIVING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28/11/2 018. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 28/11/2018. DAS/ 10 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S. COLORS INDIA, ALWAR. 2. THE RESPONDENT THE ITO, WARD BHIWADI. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO.565/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 11 ITA NO. 565/JP/2018 COLORS INDIA, BHIWADI.