TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 582
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....xtent of Rs. 19,91,420/- and that too without any basis, material and evidences available on record. 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making disallowance of Rs. 4,553/- on account of 10% of telephone expenses being of personal nature and that too by recording incorrect facts and findings and without giving adequate opportunity of hearing. 4. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in making disallowance of Rs. 4,553/- on account of 10% of telephone expenses being of personal nature is bad in law and against the facts and circumstances of the case. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making disallowance of Rs. 2,251/- on account of donations and that too by recording incorrect facts and findings and without giving adequate opportunity of hearing. 6. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in making disallowance of Rs. 2,251/- on....
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....ed in law and on facts in not reversing the action of the Ld. AO in charging interest u/s 234B and 234C of the Income Tax Act, 1961. 15.That the appellant craves to leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other." 3. The Assessee is a firm and engaged in the business civil contractor and deals in contract line from various years. Return of income in this case was filed on 28.09.2011 declaring income at 28,42,500/-. The return of income was processed u/s 143(1) of the Income Tax Act, 1961. Subsequently the case was selected for scrutiny under CASS. First notice u/s 143(2) was issued on 01.08.2012 which was served upon the assessee within the stipulated statutory period. Further notices u/s 142(1) along with detailed questionnaires were issued to the assessee. In response Authorised Representative of the assessee attended the assessment proceedings from time to time with whom the case was discussed in detail. During the year under consideration assessee has done the Civil Contract work of Noida, G.D.A., U.P.R.N.N & Wood hill etc. The firm comprising four partners having profi....
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....Nirmal Cement Store during the year, for which " Confirmation of Ledger A/c" was confirmed by the Prop. Ms. Nirmali Agarwal. The Ld. AR submitted that the said confirmation was furnished before the Assessing Officer during the assessment proceedings alongwith connected Bills, but unfortunately the "Cash Paid" has been mentioned by Pencil on Bills inadvertently. The Ld. AR submitted that the assessee did not make the payment in cash to M/s Nirmal Cement Store except two payments through cheques as mentioned. This fact was also admitted by putting the signature of Nirmala Aggarwal Prop. M/s Nirmal Cement Store in the ledger Account at the time of her confirmation. The Ld. AR further submitted that the assessee furnished various documents as demanded by the Assessing Officer from time to time and co-operating the department since the fixation of the case. As there is no payments to Nirmal Cement Store except to the extent of Rs. 24435/- during the period relevant for A.Y 2011-2012, there is no case for disallowance of any amount U/s 40A(3)of the Act. 7. The Ld. DR relied upon the assessment order as well as the order of the CIT(A). 8. We have heard both the parties and perused all....
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....ficer for further adjudication. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. Hence Ground Nos. 5 and 6 are partly allowed for statistical purpose. 12. As regards to Ground Nos. 7 and 8, relating to disallowance of Rs. 22,397/- on account of 10% of conveyance expenses being of personal nature, the Ld. AR submitted that the Assessing Officer disallowed a sum of Rs. 22397/- out of total of such expenses at Rs. 223974/-. The only reason given for the disallowance is for personal use of traveling & conveyance Expenses. The Ld. AR submitted that the assessee furnished complete details of such expenses. All items of such expenses are fully supported by vouchers & bills. The expenses related to the business of the assessee and hence there was no case of the addition in question of Rs. 22397/-. 13. The Ld. DR relied upon the order of the CIT(A) and the Assessment Order. 14. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the assessee submitted the details of the traveling and conveyance expenses, but the same was not verified by the Assessing Officer. The....