2022 (7) TMI 478

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....er for the sake of convenience and brevity. First I take up ITA No. 277/Asr/2018. 2. Only one the effective ground in this appeal is that the Ld. CIT(A) erred in sustaining addition made by the Assessing Officer by making ad-hoc disallowance of the expenditure. 3. The facts giving rise to this ground are that the case of the assessee was selected for scrutiny assessment and by making the assessment u/s. 143(3) of the Income Tax Act, 1961, the Assessing Officer made disallowance of expenditure @ of 10% amounting to Rs. 2,76,388/-. 4. Aggrieved, against this the assessee preferred an appeal before the Ld. CIT(A) who restricted the disallowance to the extent of Rs. 50,000/- out of the total disallowance. 5. At the time of hearin....

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....ehind this addition is non-furnishing of vouchers/Supporting documents by the assessee. During the appellate proceedings, the appellant assessee specifically brought to the notice of Ld. CIT(A) all vouchers have been furnished and are available on record & requested him to peruse the assessment record to verify the same. This is recorded on para 4.1, page 2, line 5 counting from below of the worthy CIT(A)'s order. However, to the dismay of appellant assessee, the worthy CIT(A), ignored this request of perusing the record to the detriment of appellant assessee & proceeded ahead to sustain the addition of Rs. 50,000/- Your honor,- An injustice has been done to appellant assessee in sustaining the additi....