Tribunal held that the  assessee had filed details before CIT(A) to reconcile difference between amount of receipts from providing services shown in P&L account and Form 26AS, however, CIT(A) had not given any findings on such reconciliation and upheld addition on account of such difference, same was unjustified and matter was to be remanded to AO for providing one more opportunity to assessee to reconcile such difference. (AY. 2013-14 )