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TMI Blog2015 (10) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant." 3. The brief facts of the case are that Assessing Officer observed that the assessee has shown diesel expenses of Rs. 299.93 lacs and trip and bhatta expenses of Rs. 114.80 lacs as compared to the corresponding figures of F.Y. 2006-07 of Rs. 306.78 lacs and Rs. 96.82 lacs respectively. The Assessing Officer following his order for earlier year where he had made disallowance of diesel and trip & bhatta expenses of 10% out of the total expenditure made the disallowance of Rs. 41,47,300/-. 4. On appeal, the CIT (A) restricted the disallowance to Rs. 13,82,433/- being 1/3rd of the disallowance made of Rs. 41,47,300/- and deleted the balance amount of Rs. 27,64,867/- by following the decision of the Tribunal in the case of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out to 3.33%. 9. The Tribunal in the assessment year 2006-07 the Tribunal in the case of the assessee itself in ITA No.1029/Ahd/2010 vide order dated 21-02-2013 following the order of the Tribunal in the assessee's own case for A.Y.2004-05 dismissed the appeal of the Revenue by observing as under:- "At the outset, we would like to reiterate that similar issues to that of the issues - ground Nos.2 and 3 under consideration have cropped up before the earlier Bench of this Tribunal in the assessee's own case for A.Y. 2004-05 cited supra. After due consideration of the issues as deliberated upon therein, the findings recorded by the Hon'ble earlier Bench are extracted, choronologically, as under:- Restricting the disallowance ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred us to any material so as to enable us to take a different view in the matter while undisputedly facts relating to the year under consideration are different from the facts obtaining in the preceding years as noted by the ld. CIT (A), we are not inclined to interfere. Thus, ground No.1 in the appeal of the assessee and ground No.1 in the appeal of the revenue are dismissed." 6.1. In conformity with the findings of the earlier Co-ordinate Bench of this Tribunal (supra), ground Nos.2 and 3 raised by the revenue are decided in favour of the assessee. In essence, both the grounds of the Revenue are dismissed." 10. The only argument of the A.R. of the assessee is that in A.Y. 2010-11, the CIT (A) has sustained the disallowance at 1.11% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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