TaxTMI 
TaxTMI 
2023 (4) TMI 84
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....ppeals) - 3, Chennai dated 05.03.2020 in I.T.A.No.105/CIT(A)-3/18-19, for the above mentioned Assessment Year is contrary to law, facts, and in the circumstances of the case. 2. The CIT (Appeals) erred in sustaining the-disallowance of various expenses charged under the head 'Administrative Expenses' at the rate of 20% of the total claim and consequently erred in sustaining the addition of Rs.7,25,814/-in the computation of taxable total income without assigning proper reasons and justification. 3. The CIT (Appeals) failed to appreciate that the presumption of non production of vouchers/invoices for incurring of such expenses to the extent of the debit was wholly unjustified and ought to have appreciated that the non appreciation of....
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....ples of natural justice is nullity in law. 9. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 2. The first ground is general in nature and requires no adjudication. Ground No. 2 & 3 relates to confirmation of disallowance of administrative expenses. In the assessment order, 20% of "Other Administrative Expenses" was disallowed and added to the total income since the assessee did not furnish the supporting details like bills/vouchers during the course of assessment proceedings. On appeal, after considering the submissions of the assessee, remand report of the Assessing Officer as well as objections of the assessee, the ld. CIT(A) has confirmed the disallowance. 3. On being aggrieved, the assessee i....
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....cer disallowed 20% of the expenses claimed under the head "Other Administrative Expenses". On perusal of the orders of authorities below, we find that both the Assessing Officer as well as ld. CIT(A) has not doubted about incurring of administrative expenses. In these circumstances, we are of the opinion that disallowance of 10% of these expenses would relevant and to meet the ends of natural justice. Accordingly, we sustain the disallowance under the head "Other Administrative Expenses" only to the extent of 10% of the total expenses claimed by the assessee. 5. Ground No. 4 & 5 relates to disallowance of prior period depreciation claimed at Rs..12,03,224/-. The Assessing Officer show-caused the assessee as to why the above claim of expens....
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....ng Officer. 6.1 Before us, the arguments of the ld. Counsel for the assessee is that robotix kit is a part and parcel of the computer and therefore, the assessee is eligible for claiming 60% depreciation. Further by relying upon the decision of the Tribunal in the case of Financial Software and Systems Private Limited v. ACIT in I.T.A. Nos. 2564 & 2566/Chny/2018 dated 07.06.2019, wherein, the Tribunal has considered that the ATM machine is eligible for 60% depreciation for the reason that computer is attached to ATM and similarly, it was prayed for allowing 60% depreciation. 6.2 On other hand, the ld. DR strongly relied upon the decision of the Tribunal in assessee's own case for the assessment year 2014-15 in ITA No. 2669/Chny/2017 dated....