9911796707
TMI Blog2014 (3) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... to how the charging of interest was not correct – thus, there was no justification to interfere with the interest charged under Section 234B of the Act Decided against Assessee. - ITA No. 2330/Del/2012 - - - Dated:- 28-2-2014 - Shri G. D. Agrawal And Shri Chandra Mohan Garg,JJ. For the Appellant : None. For the Respondent : Shri Satpal Singh, Sr.DR. ORDER Per G. D. Agrawal,VP. This appeal by the assessee is directed against the order of learned CIT(A)-XI, New Delhi dated 29th February, 2012 for the AY 2007-08. 2. The case was fixed for hearing for the first time on 18th July, 2012 when none appeared on behalf of the assessee and, therefore, the assessee's appeal was decided ex parte vide order dated 18th J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , modify, alter, add or forego any grounds and evidence at any time before or during the hearing of this appeal. 4. The facts of the case are that the assessee company is engaged in the business of mining. During the course of assessment proceedings, the Assessing Officer found that the assessee has incurred huge expenditure on repairs and maintenance, spare parts etc. amounting to more than Rs. 11 crores. The supporting vouchers in respect of some of expenses were self-made vouchers. In view of these facts, the Assessing Officer disallowed 2% of these expenses, the relevant finding of the Assessing Officer is reproduced below:- During the year, the assessee has claimed expenses on Repair and Maintenance amounting to Rs.1,52,57,570/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing finding:- The appellant has given the details of expenditure incurred on repairs maintenance and spare parts consumed which were given before the AO. Before me the appellant did not produce any supporting vouchers or bills. Only details of the expenditure incurred on repairs and maintenance and spare parts was given. Since the appellant has an extremely non cooperative attitude, I am not inclined to give any further opportunity to produce further evidence. In the absence of bills and vouchers, it was not possible for me to take a view contrary to that taken by the AO. The AO had stated that on test check it was found that some vouchers/bills were self generated and not signed by the other party. The AO had therefore disallowed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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