2019 (3) TMI 204

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....ondent : Ms. Kusum Bansal(DR) ORDER PER RAMIT KOCHAR, ACCOUNTANT MEMBER The assessee has filed this miscellaneous application in MA No. 135/Mum/2018 arising out of appeal in ITA No. 2016/Mum/2016 seeking rectification of an mistake apparent from records in an order dated 21.12.2017 passed by Income-Tax Appellate Tribunal ,'C' Bench, Mumbai for assessment year 2012-13 . 2. When this miscellaneo....

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....med as personal element in these types of expenses cannot be ruled out. The tribunal vide its order dated 21.12.2017 reduced the additions to Rs. 1,00,000/- out of Rs. 1,82,609/- sustained by learned CIT(A), keeping in view factual matrix of the case. The learned counsel submitted that the additions on adhoc basis cannot be made as the assessee is a company. The learned counsel also submitted that....

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....cle expenses , tea and sundry expenses were made by the AO mainly on account of the fact that the assessee submitted self supporting vouchers which could not be verified with third party evidence , which disallowance stood reduced to 5% by learned CIT(A) because personal element in these type of expenses cannot be ruled out. The ITAT further reduced the disallowance to Rs. 1,00,000/- out of Rs. 1,....