2025 (9) TMI 158

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....he Assessee Represented : Shri Nishant Maitin, CA For The Department Represented : Ashwani Kr. Singal, JCIT ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal emanates from order under Section 250 of the Income Tax Act, 1961 (hereafter 'the Act'), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereafter 'the Ld. CI....

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....s approached the ITAT through the following grounds of appeal: "1. The order passed by learned Commissioner of Income tax (Appeals) is unjust, unwarranted and bad in law. 2. The learned Commissioner of Income tax (Appeals) failed to appreciate and/or overlooked and/or did not consider the submissions made by the appellant as also others facts of the case. 3. On the facts....

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....s given for the said disallowance, as mentioned in page 3 of the Ld. AO's order, were such that probably no business could come up to the exacting standards sought to be applied by the Ld. AO in terms of maintaining vouchers of expenses. The Ld. AR read out the relevant portion concerning this disallowance from the AO's order. The Ld. AR also relied on certain case laws to support his argu....

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....ct (work) or section 194H (commissioner or brokerage) of the Act. 3. We have carefully considered the submissions on Ld. AR/DR and also gone through the documents before us. There is strength in the arguments of the Ld. Authorised Representative that the reasons advanced by the Ld. AO in making the disallowance of Rs. 74,025/- are too exacting for allowability for expenses under Section 37(1) o....