TaxTMI 
TaxTMI 
2021 (4) TMI 779
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....ust and has erred while upholding the AO's decision and confirmed addition of Rs. 9,83,475/- on account of disallowed of job work charges. 2. That assessee craves the right to add or amend the grounds of the appeal during the hearing or before the date of appeal." 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Brief facts of the case are that the A.O. made disallowance out of job work charges amounting to Rs. 19,66,951/- which was paid by the assessee in cash on the ground that the supported documents are not filed by the assessee, therefore, the same could not be verified. 4. Being aggrieved by the order of the A.O., the assessee carried the....
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....acts and nature of the business of the appellant, disallowed 10% of Job Charges paid in cash without any specific reason and purely on the basis of suspicion, assumptions. Appellant was engaged in the business of demarcation, survey of colonies and map making. There are lots of unskilled labour were required for doing/ completion of a particular assignment. It is undisputed matter between nature of business and requirement of unskilled labour. Ld AO was also rightly accepted the requirement of cash paid labour in his order dated 19-12-2016 page no 2, para no 5, line no 2:- "It is admitted that for carrying out the work, labour is required and for that payment would have been made". [Paper Book Annexure 16-18] ....
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....d held on the following lines: a. We do not find any ground to admit this Tax Case (Appeal) since the issue herein is purely a factual one. b. It is not denied by the Revenue that the assessee has 24 (sic 224) branches, 8 divisional office and a head office. c. The expenditure claimed by the assessee related to petty cash expenditure. d. When the Revenue had thought fit to allow 90% of the claim, there was no reason to reject the balance 10% attributing it to the possibility of having the shade of a personal expenditure. e. Except for this reasoning, we do not find any justification in the Revenue's contention that the disallowance of 10% is warranted in the facts of the case. f. The....
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....n on account of 'large other expenses claimed in P&L account'. The details of expenses in the P&L account has been mentioned by the ld. CIT(A) in her order at para 2.1 and the same is reproduced below: S. No. Name of expenses Amount 1. Bank Charges 2210.00 2. Car Insurance 56861.00 3. Cartage 118062.00 4. General Exp. 5975.00 5. Interest on car loan 20404.00 6. Interest on loan 145800.00 7. Job work paid 33265591.00 8. Petrol 71090.00 9. Printing & Stationary 143691.00 10. Refreshment Exp. 2298.00 11. Repair & Maintenance Expenses 282554.00 12. Staff Welfare 35000.00 13 Tour Travels 1950.00 14. Water 1298.00....
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....quired to be verified by the A.O. and since the substantial amount was paid in cash. No any details of vouchers in support of cash payment was filed and only copy of ledger was filed which also reflects the details of cash payment made on a particular date but no supporting evidence to justify the payment was filed. Therefore, in absence of complete supporting evidence, verification of the expenses was not possible. Even before us, no details of vouchers have been filed and only submission was made to the effect that complete ledger accounts alongwith supporting evidence has been filed before the A.O. for verification, however, we are of the view that in absence of complete supporting evidence, confirmation of expenses were not possible by ....