2025 (3) TMI 2284

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....A) - Ld. AR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by revenue for Assessment Year (AY) 2009-10 arises out of an order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13-09-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 13-12-2011. Having heard rival submiss....

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....s Rs. 7.34 Lacs & another sum of Rs. 7.17 Lacs to the income of the assessee. The assessee could not file loan confirmations for Rs. 25.32 Lacs and therefore, the same were added u/s 68. 3. During appellate proceedings, the assessee demonstrated that the labour expenses and fuel expenses were 18.42% & 22.61% of contractual receipts in this year as against 18.13% & 29.47% in immediately precedin....

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....cceptable one, the impugned addition was deleted. 6. The Loans to the extent of Rs. 4.30 Lacs was accepted since the assessee filed PAN, account confirmation and bank statement of lenders. Aggrieved as aforesaid, the revenue is in further appeal before us. 7. We find that the factual findings as rendered by Ld. CIT(A) in the impugned order remain uncontroverted before us. The fuel expenses a....