TaxTMI 
TaxTMI 
2022 (6) TMI 933
X X X X Extracts X X X X
X X X X Extracts X X X X
....ror of law, facts and evidences by ignoring and not passing the speaking and reasoned order on the ground raised by appellant that impugned assessment order dated 23/12/2019 passed by the Learned Assessing Officer u/s. 143(3) of the I.T. Act, 1961 is against the fact and law of the case, wholly illegal and without jurisdiction liable to be quashed in toto. 2. That the Ld. CIT(A) has committed manifest error of law, facts and evidences by ignoring and not passing the speaking and reasoned order on the ground raised by appellant that on the facts and circumstances of the case the impugned order dated 23/12/2019 has been passed by the Learned Assessing Officer in a very hurried manner without affording any reasonable opportunity to ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... any time before or during the hearing of this appeal." 2. The only effective ground in this appeal is against sustaining the addition of Rs. 5 lakh made on account of ad hoc disallowance of expenditure pertaining to salary & wages; job work and other expenses. 3. The facts giving rise to the present appeal are that in this case assessee is a partnership firm and filed its return of income declaring income at Nil. The case was selected for scrutiny assessment and the assessment U/s. 143(3) of the Income Tax Act, 1961, hereinafter referred to as the "Act" was framed vide order dated 23.12.2019. The Assessing Officer while framing the assessment made ad hoc disallowance of Rs. 3,00,000/- out of salary & wages expenses; Rs. 1,00,000/- ou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red and there is no allegation of the bogus expenditure. It is further stated that the assessee firm maintains books of account, cash book, ledger bill etc. which have been duly audited. For the sake of clarity the brief synopsis of the assessee is reproduced hereunder: "1. This is a case of registered firm engaged in publishing and printing. 2. The main issue in appeal is disallowance of certain expenses aggregating to Rs. 5,00,000/- on ad hoc basis. ('Salary and Wages' - Rs. 3,00,000/-, 'Other expenses' - Rs. 1,00,000/- and 'Job work'- Rs. 1,00,000/-). 3. That assessee firm maintained books of accounts viz. cash book, ledger, bills and vouchers etc. which have duly been audited by the C.A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng of estimation or disallowance of expenses on ad hoc basis is not permissible under the law. Tripat Kaur Vs. A. C.I.T. (2012) 1 TAT Delhi in ITA No. 3244/Del/2012. 12. That without pointing out any defects in books of accounts or vouchers maintained for such expenses, ad hoc disallowance of impugned expenses is not warranted. i. TUV India Pvt. Ltd. Vs. D. C.I.T. (ITAT-Mumbai) in ITA No. 6628/Mum/2017 dated 20-08-2019 A.Y. 2011-12 - 75 ITR 364 (2019). ii. ACIT, Circle-5(1) Vs. Modi Rubber Limited (ITAT-New Delhi) in ITA No. 1952/DEL/2014 dated 15-05-2018 A.Y. 2009-10 That in the interest of the justice, the impugned disallowance of expenses amounting to Rs. 5,00,000/- may kindly be deleted." ....