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TMI Blog2012 (11) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... e are dismissed. Disallowance of various expenses - Held that:- Bills and vouchers were not produced during the assessment proceedings. It was argued that the assessee is having all the evidences of the expenditure so incurred and only vouchers were produced before the AO but the same were not admitted as additional evidence. The defects pointed out by the AO were few as compared to the total expenditure incurred by the assessee at Palwal Unit - no infirmity in order of CIT(A) in allowing for expenses as done by AO - In the result, the appeal of the assessee and the appeal of the Revenue are dismissed. - I.T.A. No.461(Asr)/2010 & 462(Asr)/2010 - - - Dated:- 1-6-2012 - SH. H.S. SIDHU, AND SH. B.P.JAIN, JJ. Assessee By: Sh. Sudhir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses made on the payment of stipend. 2. That the Ld. CIT(A) has erred both in law and on facts of the case in reducing an addition of Rs.1,33,124/- made by the A.O. on account of personal use of telephone to Rs.20,000/-. 3. That the Ld. CIT(A) has erred both in law and on facts of the case in reducing addition of Rs.2,00,000/- made by the AO out of the vehicle maintenance and running expenses towards personal use thereof, to Rs.50,000/-. 4. That the Ld. CIT(A) has erred both in law and on facts of the case in reducing an addition of Rs.3,00,000/- made by the AO on account of non production of bills/vouchers regarding claim of traveling expenses to Rs.10,000/-. 5. That the Ld. CIT(A) has erred both in law and on facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment proceedings. In the present case, no evidence in support of stipend payments were produced during assessment proceedings. As per past history of the case, where stipend has been paid and being allowed as deduction, the ld. CIT(A) considered it fair and reasonable to disallow 50% of the expenditure claimed by the assessee in the absence of evidence in support of the claim of the assessee and allowed the rest of the 50% of the claim made by the assessee. 6. We have heard the rival contentions and perused the facts of the case. There is no dispute to the fact that the assessee has not produced evidence with regard to the claim of the assessee. At the same time, the assessee had produced the books of account. The assessee had been allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - was restricted for personal use as against disallowance of 15% at Rs.1,56,275/- in the assessment year 2001-02, the Ld. CIT(A) restricted the disallowance at RS.20,000/-. 8. We have heard the rival contentions and perused the facts of the case. There is no dispute to the fact that the assessee could not produce telephone bills as asked for by the AO and use of the telephone for personal purposes by the partners and their family members cannot be ruled out, in the absence of complete records of the users of the telephone. In the facts and circumstances of the case, the Ld. CIT(A) has rightly restricted the disallowance at RS.20,000/- and we find no infirmity in his order. Thus, ground No.2 of the assessee and ground No.2 of the Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee as specifically mentioned of Rs1,200/- debited as on 14.6.2002. In the facts and circumstances of the case, the AO was not justified in disallowing Rs.3 lacs. The Ld. CIT(A) has rightly restricted the disallowance at Rs.10,000/-. In the facts and circumstances of the present case, we find no infirmity in the order of the ld. CIT(A). Thus, ground No.4 of the assessee and ground No.4 the Revenue are dismissed. 13. As regards ground No.5 of the assessee and ground No.5 of the Revenue, the AO made a disallowance of Rs. 2 lacs out of expenses claimed by the assessee of Palwal unit. Certain discrepancies in bills and vouchers were pointed out to the assessee including self made vouchers. The Ld. CIT(A), however, restricted the addition to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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