TaxTMI 
TaxTMI 
2013 (5) TMI 1080
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....eal by the Revenue for the assessment year 2005-2006, is directed against the order of the CIT(A). 2. At the time of hearing none appeared on behalf of the assessee-respondent, nor any application for adjournment was filed by the assessee. In these facts, we adjudicate this appeal filed by the Revenue ex parte qua the assessee-respondent on merits after hearing the learned DR. 3. The ground no.1....
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....rs were not debited to the company's revenue account. We find that the CIT(A) has restricted the disallowance out of staff welfare and travelling expenses to Rs.50,000/- by observing that the AO has not pointed out any items of disallowance out of these heads of the expenses. Moreover, similar additions made in the earlier years have either been deleted or substantially reduced in the appellate pr....
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....he learned DR and perused the orders of the AO and the CIT(A). We find that the disallowance at the rate of 5% was made by the AO on the plea that the payments were made through self-made vouchers which could not be relied totally and it is not possible for the department to verify the genuineness of the expenses looking to the voluminous transactions and voluminous number of vouchers. The AO has ....
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....irmed and the ground no.2 of the Revenue is dismissed. 9. The ground no.3 of the Revenue is as under: "3. The ld.CIT(A) has erred in law and on facts in directing the AO to allow the prior expenses amounting to Rs.3,64,045/-" 10. The learned DR has relied on the order of the AO. He submitted that the amount pertaining to prior period expenses could not be claimed during the relevant year, and....