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TMI Blog2013 (5) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... chers but gives a finding that the bills and vouchers have not been produced before AO, that is the reason why he is restricting the disallowance to 10%. Considering assessee's submissions that it is a public limited company and all expenses are properly vouched, we in the interest of justice, restore the issue to the file of AO to examine the nature of the miscellaneous expenditure and allow the same after due verification. - ITA No.7359/Mum/2011 - - - Dated:- 5-4-2013 - Shri B. Ramakotaiah And Dr. S. T. M. Pavalan,JJ. For the Petitioner : Shri Dilip J. Thakkar For the Respondent : Shri Mohit Jain, DR ORDER Per B. Ramakotaiah, A. M. This is an assessee's appeal against the orders of the CIT (A)- 14 Mumbai, dated 22.09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant are audited and hence it cannot be said that the details are not kept. It is quire possible that AO did not specifically call for bills/vouchers. However, since bills/vouchers have not been produced before AO, in the interests of justice, I restrict the disallowance in this regard to 10% of the total miscellaneous expenditure which comes to Rs.1,90,846. The balance disallowance of Rs.15,26,771 is deleted". 4. It is this disallowance of Rs.1,90,846 which is being contested. The learned Counsel reiterated the submissions and referred to the five pages of the details filed which included the balance sheet and the Profit Loss A/c, details of repairs and maintenance and details of miscellaneous expenditure. The learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. In absence of the submission, the allowability of such expenditure is not possible. The onus to substantiate the claim of expenditure by submitting proper documents is on assessee which it failed to discharge. Hence, out of miscellaneous expenditure of Rs.19,08,463, 10% of the said expenses are allowed i.e. 19,08,46 and remaining expenses i.e. amounting to Rs.17,17,617 are disallowed and added back to the total income of assessee for want of proper verification. (Addition: Rs.17,17,617)". 7. As seen from the above AO had asked for details of the miscellaneous expenditure claim which were not furnished as it was obvious from the order of AO as well as the submissions made before the CIT (A) vide Para 6.2 which are as under: "6.2 The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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