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TMI Blog2015 (9) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of all the cases are similar except for the assessment years and amounts and the submissions are also common for all the appeals and therefore all the appeals can be heard together. We therefore proceed to dispose of all the appeals together for the sake of convenience and thus proceed with the facts in the assessment year 2003-04 in I. T. A. No. 203/AHD/2012. 3. In this case, none appeared on behalf of the assessee but however written submissions were filed by the assessee. We therefore proceed to decide the appeals, ex parte qua the assessee on the basis of material on record and written submissions. 4. The assessee is a partnership-firm stated to be engaged in the business of doing job work of embroidery. The assessee filed its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the ground of the assessee by holding as under : 2. The only common ground across all three appeals is against the Assessing Officer making an addition on account of disallowance of depreciation on goodwill. It is seen that the appellant-firm had made payment to retiring partners over and above their capital in the firm. This additional amount was mentioned in the fixed assets schedule as goodwill and depreciation was claimed on this. It was the contention of the appellant that the payment had been made to acquire commercial rights which are intangible assets and therefore eligible for depreciation. This issue has been decided by me against the assessee in my order in appeal No. CASIV/164/09-10, for the assessment year 2002-03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to the retiring partners for acquiring commercial rights which was in the nature of intangible assets. We find that the learned Commissioner of Income-tax (Appeals), following his order in the assessee's own case for the assessment year 2002-03 disallowed the claim of depreciation. Before us, the aforesaid decision of the learned Commissioner of Income- tax (Appeals) for the assessment year 2002-03 has not been placed by either parties. Further the learned Departmental representative could also not throw light as to whether the assessee had preferred any appeal against the order for the assessment year 2002-03 whereby its claim of depreciation was denied by the learned Commissioner of Income-tax (Appeals) nor has the assessee placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The learned Commissioner of Income-tax (Appeals) grossly erred in confirming addition of Rs. 1,58,606 on account of lump sum disallowance out of milgine and factory expenses as per para 5 of the appellate order. The ground is with respect to addition of Rs. 1,58,606 out of milgin and factory expenses. 11. The Assessing Officer noticed that the assessee had debited milgine expenses of Rs. 7,79,014 and factory expenses of Rs. 14,014 aggregating to Rs. 7,93,028. The Assessing Officer noticed that some of the expenses incurred were not fully supported by proper vouchers or some of the bills vouchers were missing or were self-made vouchers. Thus in the absence of complete supporting evidence with regard to the quantum of claim and the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore constrained to uphold the action of the Assessing Officer. Ground No. 3 in the assessment year 2006- 07 and ground No. 3 in the assessment year 2008-09 are therefore dismissed. 12. Aggrieved by the aforesaid order of the learned Commissioner of Income-tax (Appeals), the assessee is now in appeal before us. 13. Before us, the assessee in the written submissions has submitted that no specific defects were found in the vouchers and most of the milgine expenses were paid by account payee cheques. It was further submitted that the factory expenses in comparison to the total turnover was reasonable and no disallowance was called for. The learned Departmental representative on the other hand supported the order of the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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