2025 (3) TMI 2238

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....Order of the Ld. NFAC, Delhi dated 22.2.2023, relating to assessment year 2017-18. 2. None appeared on behalf of the assessee, despite issue of notice for hearing. Hence, I am proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records. 3. Brief facts of the case are that AO noted that assessee produced a number of bills and vouchers in support of freight charges c....

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....gher side, hence, considering the volume and nature of business of the assessee, he restricted the disallowance to 1/10th of such expenses and balance disallowance was deleted. Against the aforesaid action of the Ld. CIT(A), assessee is in appeal before the Tribunal. Ld. DR relied upon the orders of the authorities below. 4. I have heard Ld. DR and perused the records. It is noted that it was t....

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....harges to Rs. 722158/- without appreciating the fact that assessee has purchased goods at Mumbai from Delhi Traders who are importers of such goods. Hence, assessee has claimed transport charges correctly while taking possession of goods at Mumbai as per declaration on G.R. issued by the transporter. Ld. DR relied upon the orders of the authorities below. Keeping in view of the peculiar facts and ....