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TMI Blog2018 (8) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... t, telephone expenses deepawali expenses, rent miscellaneous expenses and travelling expenses and in the absence of corroborative documentary evidence, we do not find such contention taken by the lower authorities as justified for ad hoc disallowances. Additions so made deleted - Decided in favor of assessee. - I. T. A. No. 126 /Agra/ 2018 - - - Dated:- 13-6-2018 - A. D. JAIN (Judicial Member) and DR. MITHA LAL MEENA (Accountant Member) For the appellant- P. K. Sahgal, Advocate, and Utsav Sahgal, Chartered Accountant For the Respondent- Waseem Arshad, Senior Departmental representative. ORDER The order of the Bench was pronounced by 1. Dr. Mitha Lal Meena (Accountant Member).-This appeal has been filed by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax (Appeals), Agra has erred both in law and on facts in sustaining the wrong charge of interest under sections 234A, 234B and 234C and initiation of penalty proceedings under section 271(1)(c) of the Act. 4. That the appellate order dated October 31, 2017 is arbitrary, capricious and against natural justice and thus deserves to be quashed/annulled. The appellant seeks permission to modify under/or prefer any other ground of appeal as the circumstances of the case might require or justify. 2. Apropos ground No. 2, the assessee challenged the sustaining of an ad hoc disallowance of ₹ 3,50,000 made by the Assessing Officer out of telephone expenses, deepawali expenses, rent, miscellaneous expenses and travelling expenses. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additions made by the Assessing Officer on ad hoc basis, the learned Commissioner of Income-tax (Appeals) ought to have substantiated the quantum of such expenses which have been found to be excessive looking into the turnover of the assessee in terms of specific unvouched expenses claimed which were not incurred wholly or partially for business purposes. 7. Considering the material evidence available on record and the arguments tendered by the learned Departmental representative, we find that the Assessing Officer has verified all the vouchers with the ledger account of these expenses but he could not be able to pinpoint any defect in such bills and vouchers maintained by the assessee, except expressing with his view that these expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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