2022 (12) TMI 1313

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....peals)-1, Chandigarh in Appeal No. 10270/16-17 dated 15.11.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case Learned Commissioner of Income Tax (Appeals)-1, Chandigarh gravelly erred in upholding the action of the Ld. Assessing Officer who had made addition of Rs. 24,05,249/- by disallowing the expenses incurred on electricity. 3. That the appellant craves to add, amend or alter any ground of appeal before or at the time of hearing of appeal, with the permission of the Hon'ble Income Tax Appellate Tribunal, Chandigarh. 2. The relevant facts of the case are that the AO taking note of the fact that the assessee drawing income from manufacturing of card board in the year ....

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....iting attention to the record submitted that the year under consideration is 2013-14 assessment year i.e. 2012-13 Financial Year and the statements are being recorded in February, 2016. Referring to the record, it was submitted that one Security Guard has been at the premises for two years and another Security Guard who is there for almost four years has also stated that the business was not functioning. These statements, it was submitted, record the facts as on 2016 and do not prove that in the year under consideration the business was not functioning. It was submitted that the business had been functioning, however, for want of orders for manufacturing of Gray Board in the year under consideration, the assessee went out of business. Invit....

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....and Fuel Expenses paid to State Electricity Corporation has been disallowed. It was his submission that apart from this business, there was nothing else with the assessee and there is no reason set out as to why the electricity expenses paid to a Government authority evidenced by Receipt on record for the Bills also on record has been disallowed. Accordingly, it was his prayer that the appeal of the assessee may be allowed. 3.3. In order to highlight the high handedness of the Authority, attention was invited to the impugned order, specific attention was invited to the fact that the assessee had specifically canvassed that statements of the two Security Guards had not been confronted to the assessee, despite that an incorrect fact is rec....