TaxTMI 
TaxTMI 
2022 (3) TMI 66
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....-13 & 2013-14 respectively. 2. Though the assessee was supposed to follow up its appeals, however, separate notices were also issued regarding the fixation/date of hearing of the appeal by the Registry. However, the said notice has been received back with the remark "Left". Even the earlier Counsel for the assessee, Sri Subash Agarwal, Advocate was contacted telephonically who informed that he has no instruction on behalf of the assessee. In view of this, we have been left with no alternative than to proceed to decide the appeals of the assessee after considering the material on record and after hearing the Ld. D/R. 3. The assessee in these appeals have taken the identical grounds of appeal. ITA No. 1572/Kol/2018 is taken as lead case....
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....ought our attention to the relevant observations made by the Ld. CIT(A) in the impugned order, wherein, the Ld. CIT(A) has held that though the assessee had claimed that the said payment was in fact reimbursement of expenditure to the concerned party, however no evidence was brought on record to prove that contention. The Ld. CIT(A), therefore upheld the disallowance made by the A.O. observing as under: "I have considered the submissions of the authorized representative of the appellant as well as the assessment order framed in the light of the materials available on record before the assessing officer during the assessment proceedings. The A.O. has mentioned that the payments were made without TDS so it is not allowable. The A.R. ....
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.... D/R has brought our attention to relevant paras of the order of the Ld. CIT(A) and has submitted that the impugned disallowance was made by the A.O. and further confirmed by the Ld. CIT(A) because the said expenditure was not incurred by the assessee for the purpose of business of the assessee, rather the said damages were paid because of the violation of the terms of the contract. The Ld. CIT(A), further observed that the assessee had not furnished any evidence for justification of the said expenditure. The relevant part of the finding of the Ld. CIT(A) is reproduced as under: "I have considered the submissions of the authorized representative of the appellant as well as the assessment order framed in the light of the materials a....
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.... aforesaid expenditure. The Ld. CIT(A) confirmed the said disallowance observing as under: "I have considered the submissions of the authorized representative of the appellant as well as the assessment order framed in the light of the materials available on record before the assessing officer during the assessment proceedings. The A.O. has mentioned that the most of the expenses were made in cash and the evidences were not filed during the assessment proceeding. The A.R. although did not field any submission but he rely of statement of facts as filed with appeal memo and it has mentioned therein that there was cash expenses. Keeping in view of above, in the absence of any cogent material evidence, I do not find any infirmity in the....