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TMI Blog2016 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Income-tax (Appeals) -36 erred in confirming the disallowance of Purchase of Rs. 9,42,532, without considering the details of purchases made by the appellant; ii)The said CIT (A) erred in observing that sufficient evidence to prove those purchases were not provided by the appellant. iii) The appellant submits that complete details of purchase were submitted before the A 0 and said CIT (A)-36, for the purchases and, therefore, deduction of Rs. 9,42,532/= being the purchases made from the customers ought to have been allowed while computing the total income of the appellant. 2. ADDITION OF Rs. 1,50,000/- as Professional/Technical fees in Total Income: i. The Commissioner of Income-tax (Appeals) -36 erred in confirmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence to prove the expenses on account of vehicle expenses was not provided by the appellant." 2. During the course of hearing, arguments were made by Shri D. C. Jain, (AR) on behalf of the Assessee and by Shri K. Ravi Kiran, Departmental Representative (Ld. DR) on behalf of the Revenue. 3. During the course of hearing, Ld. Counsel filed a petition for condonation of delay dated 25.05.2016 along with an affidavit depending the facts on oath which led to delay in filing of the appeal, duly signed and verified by Mrs. Balbir Kaur Kaushal one of the partner of the assessee firm. The Ld. Counsel made arguments, on the basis of this petition and the affidavit, that there were reasons beyond the control of the assessee due to which delay of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the CIT(A)-36, the time limit of filing the appeal with your honour was elapsed. I immediately instructed my Chartered Accountant to file an appeal against the said order. 9. That I submit that the delay in filing the appeal purely due to a circumstantial happening and not a deliberate attempt, I humbly PRAY your honour to condone the delay and take the matter on board. 10. That I hope and do trust your honour will condone the delay and give the appellant and opportunity to represent the case before your honour." 3.2. Ld. Counsel relied upon these documents for grant of condonation in delay in filing of this appeal. 3.3. Per contra, Ld. DR had nothing to controvert the facts disposed on oath by the partner of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the ends of justice, we send both of these issues back to the file of the AO with a direction to give adequate opportunity of hearing to the assessee to file all the details and evidences as may be considered appropriate by the assessee. The AO shall decide this issue afresh after taking into account the same on objective basis. Thus, with these directions, both of these issues are sent back to the file of the AO and resultantly ground nos. 1 & 2 may be treated as allowed for statistical purposes. 5. Ground No.3: In this ground the assessee has challenged ad-hoc disallowance of certain expenses @ of 20%. 5.1. During the course of hearing, Ld. Counsel drew our attention on page nos. 30 to 166 of the paper book and contended that requisit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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