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TMI Blog2015 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the revenue, the revenue has failed to produce the same for perusal of this Court. However, considering the findings recorded by the learned tribunal, we confirm the disallowance restricted to ₹ 1 Lac. - Decided against revenue. - Tax Appeal No. 279 of 2015 - - - Dated:- 4-5-2015 - M. R. Shah And S H Vora, JJ. For the Appellant : Mrs Mauna M Bhatt, Adv. For the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.00. Feeling aggrieved and dissatisfied with the judgement and order passed by the learned Income Tax Appellate Tribunal, Ahmedabad, Bench B , in ITA No.216/Ahd/2011 for A.Y. 2005-2006 dated 27/8/2014, revenue has preferred the present Tax Appeal with the following proposed substa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Feeling aggrieved and dissatisfied with the assessment order passed by the A.O. disallowing the aforesaid amounts i.e. advances written off of ₹ 14,83,037/-, balance written off of ₹ 42,51,367/-, aggregating to ₹ 87,83,239/-, the assessee preferred appeal before the learned CIT(A) and the learned CIT(A) confirmed the disallowance of ₹ 14,83,037/- and ₹ 30,48,835/- made by the A.O., however, deleted the disallowance made by the A.O. of ₹ 42,51,367/- which was claimed by the assessee as bad written off. 2.05. Feeling aggrieved and dissatisfied with the order passed by the learned CIT(A) confirming the disallowance made by the A.O. of ₹ 14,83,037/- claimed by the assessee as written off , assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and order passed by the learned tribunal, it appears that with respect to disallowance made by the A.O. of ₹ 14,83,037/-, for which the assessee claimed deduction as advances written off, the learned tribunal has confirmed the disallowance amounting to ₹ 7,31,425/- which was with respect to the Employees Welfare Trust and rest of the amount was ordered to be deleted by the learned tribunal considering the details of advance placed at page Nos.48 and 49 of the Paper Book. The learned tribunal has found that the majority of the amounts were stated to be towards EMDs of which earliest amount outstanding was from the year 1997 and the last being outstanding from the year 2001. In light of the above it cannot be said that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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