2016 (1) TMI 1077

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....e fact that assessee failed to furnish any document for the relevant period in support of its contention that the flat was being used for the purpose of its business and income from house property is being assessed as per provisions of Section 23(1) of the I.T. Act, 1961. 2. Whether in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in deleting the addition of Rs. 3,87,449/- and Rs. 2,37,826/- made by the A.O on account of tanker expenses and salary expenses respectively on mere ground that books were audited despite the fact that assessee could not produce complete books of account and proper bills and vouchers on the pretext that they were completely destroyed. 3. Whether in the facts ....

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....s for Rs. 5,58,883/-. 4. The assessee filed appeal before the CIT (A). As relates to addition of Rs. 2,45,280/- towards income from house property, the CIT(A) held that during assessment proceedings for A.Y 2006-07, the assessee vide letter dated 10/12/2008 had duly informed that the Noida Flat was being used for office purposes w.e.f. March 2006. The CIT (A) further held that the AR explained the use of the flat as office in the context of the nature of assessee's business by submitting evidences of correspondences relating to business from this address. In view of this, the CIT (A) hold that Noida Flat was used for business purposes and addition is unwarranted and accordingly deleted the same. As relates to disallowance of tanker expense....

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....r of CIT(A) be set aside. 6. The Ld. AR submitted that the evidence related to the use of Noida property was submitted before the Assessing Officer and the same was properly dealt by the CIT(A). The expenses on account of tanker and salary was established before the Assessing Officer through various documents but the same was ignored by the Assessing Officer. Disallowing only on the ground of non-production of vouchers due to unavoidable reasons can not be the sole reason as the books of account of the assessee were audited and at the time of audit, the auditor had verified the vouchers for the said expenses. The Ld. AR further submitted as relates to sundry creditors, the assessee provided the PAN of the creditor to the Assessing Officer ....