Additions u/s 69C & 68 Deleted – Clerical Error in Form 3CD; Ex-Parte Order Set Aside: ITAT Chennai

Goutam Chand Sandeep Pagariya Vs ITO (ITAT Chennai) Additions U/s 69C & 68 deleted – Clerical error in Form-3CD & wrong classification of trade creditor; ex-parte CIT(A) order set aside – ITAT Chennai In Goutam Chand Sandeep Pagariya vs ITO (A.Y. 2018-19), the AO made multiple additions including ₹1.23 crore u/s 69C based on Form-3CD entries showing payments to JP Jewellery and ₹1.32 crore u/s 68 treating alleged increase in unsecured loans as unexplained. The CIT(A) dismissed the appeal ex-parte. The ITAT found that the Form-3CD entry was a clerical error by the auditor. Reply...