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TMI Blog2014 (6) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the relevant remand report, submissions of the assessee and other relevant evidence and supporting documents - The AO also ignored relevant submissions, explanation and supporting evidence of the assessse while passing the assessment order - the issue of assessment for AY 2009-10 requires fresh adjudication at the end of AO – thus, the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee. - I.T.A .No. 2950 /Del/2013 - - - Dated:- 29-5-2014 - Shri S. V. Mehrotra And Shri Chandra Mohan Garg,JJ. For the Appellant : Sh. Deepak Bansal Sh. Ankush Gupta, C. A For the Respondent : Sh. G. H. Sema, Sr. DR ORDER Per Chandra Mohan Garg, JM This appeal has been preferred by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Learned ACIT has erred in law and facts of the case in disallowing Rs.7,804/- out of Entertainment expenses. 4. That the Learned ACIT has erred in law and facts in disallowing Rs.80970/- out of unverifiable purchases. 5. That the Learned ACIT has erred in law and facts in disallowing Rs.81770-/- out of the Traveling expenses of Rs.8,05,252/-. 6. That the Learned ACIT has erred in law and facts in disallowing Rs.13896/- being 1/10th out of the Telephone Expenses of Rs.1,38,961/-. 7. That the Learned ACIT has erred in law and facts in disallowing credit of TDS of Rs.14,82,749/- (Rs.6,75,865/- on professional receipts and Rs.806884/- on contract receipts) on the pretext that the same shall be allowed in the year in which the adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Ld. Departmental Representative (DR) replied that it is onus on the assessee to establish its claim with supporting evidence, bills and vouchers. The DR further contended that if the assessee is not discharging its burden/onus to proof of claim then the AO has no option but to make disallowances to cover up and prevent possible leakage of revenue on account of various claims. 6. On careful consideration of above rival submissions and careful perusal of the records placed before us at the outset, we observe that the CIT(A) called remand report from the AO/ ACIT on the written submissions of the assessee dated 6/6/2012 and the AO submitted a detailed report dated 6/8/2012 thereon. We also observe that the assessee submitted written su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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