2013 (7) TMI 526

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....the Respondent : R. P. Agrawal ORDER We have heard Shri Dhananjai Awasthi, learned counsel appearing for the department. Shri R.P. Agrawal appears for the respondent-assessee. This Income Tax Appeal filed under Section 260-A of the Income Tax Act arises against the order of Income Tax Appellate Tribunal, Allahabad Bench, Allahabad dated 16.3.2009 in respect of assessment year 2002-03. ....

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.... (i) and (ii) of the revenue's appeal are taken on the issue of excess consumption of Tendu Patta. The assessee filed the appeal against the confirmation of addition of Rs.27,48,644/- while the revenue has filed the appeal against the granting relief of Rs.54,97,289/- by CIT (A) on account of alleged excess consumption of Tendu leaves. 5. While pleading on behalf of the assessee the ld. AR subm....

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....gisters at all the branches and its registered were produced before the AO. Therefore, such addition/disallowances were not justified. 6. While replying the pleading of the ld. AR, the ld. DR submitted that the ld. CIT(A) has allowed relief without any basis. The AO has recorded sufficient reasons for excess consumption of tendu leaves. He submitted that variation may be small and the AO made t....

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....the adhoc addition sustained by CIT (A), which is of the AO's addition 1/3rd appears to be reasonable. Keeping this view, we do not any fault in the order of the ld. CIT (A). Hence, we dismiss the appeals on this issue filed by the assessee as well as by the revenue" We find that the ITAT has given good and sufficient reasons for disallowance of Rs.27,48,644/- out of excess consumption of Tendu....