2022 (12) TMI 795

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....d the following grounds of appeal for the AY 2013-14:- 1.0 For that the Id. CIT (A) is not justified in sustaining the addition of Rs.10,78,194/- out of Power and Fuel Expenses merely on disproportionately high in certain months and without considering all materials facts which was given, the addition so made being perverse needs to be deleted in full: 2.0 For that the Id. CIT (A) is unjustified in sustaining the addition of an adhoc disallowance of 10% out of the Repairs & Maintenance and thereby, making an addition of Rs. 1,29,741/- merely on that the money has been paid by cash while entire amount paid by cheque except s.25, 1 00/ out of Rs.12,94,711/- the addition so made being perverse needs to be deleted in full. ....

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....0,255/-     Rs.1,20,50,475/- R/O   Rs.1,20,50,480/- 4. Aggrieved, the assessee preferred appeal before the ld. CIT(A) and partly succeeded. 5. Aggrieved, now the assessee is in appeal before this Tribunal against the addition(s)/disallowances sustained by the ld. CIT(A). 6. The Ld. Counsel for the assessee vehemently argued and filed written submissions and detailed voluminous paper book and also provided information about turnover/ expenditure details and Net Profit for the AYs 2010-11 to 2013-14 and prayed for deletion of additions/disallowances. 7. On the other hand, the ld. Departmental Representative vehemently argued supporting the orders of both the lower authorities. 8. We have heard t....

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.... 2,15,638/- is sustained and remaining disallowance of Rs.8,62,556/- is deleted. Ground no.1 raised by the assessee is partly allowed. 11. Ground no. 2, it relates to disallowance of repair & maintenance expenses at Rs. 1,29,741/-. Though it remains an undisputed fact that the assessee has filed complete ledger accounts of the expenditure incurred. Except an amount of Rs. 25,100/- incurred in cash remaining/balance amount has been paid through banking channel. We also note that percentage of repair and maintenance expenditure has scaled down as comparable to the preceding year. We, therefore, are of the considered view that disallowance of repair and maintenance expenses needs to be sustained only to the extent of Rs.25,100/-, which the ....