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TMI Blog2015 (8) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order at ₹ 13,10,582/-. Whereas the income declared by the assessee before such adjustment. The Assessee has also enclosed the computation of income for the assessment years 2005-06, 2006-07, 2007-08 & 2008-09 with the said letter dated 25.8.2011 to the AO. The Assessing Officer and the Ld. First Appellate Authority has not appreciated the contention of the assessee. Thus the issue involved regarding the disallowances of brought forward business loss/ unabsorbed deprecation are required to be reexamined at the level of the AO. Therefore, we set aside the issue involved to the file of the AO to decide the same afresh, under the law, after giving adequate opportunity of being heard to the assessee. - Decided in favour of assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d return and not ₹ 13,10,582/- taken in the assessment order. 3. That the sustaining of adhoc disallowance of telephone expenses of ₹ 24,334/- @20% of claim is arbitrary, unjust and at any rate very excessive compared to previous years more particularly FBT had been paid on such expenses in the relevant year. 4. That the sustaining of adhoc disallowance of vehicle maintenance of ₹ 1,18,400/- @20% of claim is arbitrary, unjust and at any rate very excessive compared to previous years more particularly when FBT has been paid on such expense in the relevant year. 5. That the Assessing Officer be directed to grant consequential relief on account of interest charged under section 234B and withdrawn under section 234D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forwarded losses and completed the assessment u/s. 143(3) of the I.T. Act, 1961 vide order dated 29.11.2011. 4. Aggrieved with the aforesaid assessment order dated 29.11.2011, assessee appealed before the Ld. CIT(A), who vide impugned order 30.3.2013 has partly allowed the appeal of the assessee. 5. Against the aforesaid order of the ld. CIT(A), assessee is in appeal before the Tribunal. 6. Ld. Authorised Representative for the Assessee, Smt. Lalita Krishnamurty, CA stated that AO has made the disallowance in dispute contrary to the facts and law which deserve to be deleted. She further stated that the Ld. First Appellate Authority has sustained the disallowance of brought forward unabsorbed business loss in dispute and unabsorbed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel and perused the records available on record, especially the orders of the revenue authorities and we are of the view that the assessee has filed a Paper Book containing pages 1 to 33 in which the assessee has enclosed various documentary evidence supporting its claim. We have gone through the Written Submissions filed by the assessee and we are of the view that assessee has elaborately disclosed in the Application u/s. 154 of the I.T. Act to the AO regarding income assessed by the AO as well as the income declared by the assessee. In the Application, the Assessee s Authorised Representative has submitted that the assessee is in receipt of assessment order wherein income declared by the assessee (before adjustment of brought forward l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been decided by the Ld. CIT(A) in the case of the assessee in assessee s own case for the assessment year 2007-08 and 2008-09 which have attained finality. Assessee has also filed the copy of the order of the Ld. CIT(A) for the assessment year 2007- 08 and 2008-09 with the Paper Book. Keeping in view of the aforesaid decision of the ITAT, Mumbai Bench and the decision of the Ld. CIT(A) in assessee s own case for the assessment year 2007-08 and 2008-09, we are of the view that the adhoc addition on account of telephone expenses and vehicle maintenance expenses are not required in the case of the assessee, therefore, both the additions are deleted and the ground no. 3 and 4 are decided in favor of the assessee. 8.2 As regards issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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