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TMI Blog2019 (4) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... irmity in the findings of the CIT(A). - Decided against revenue. - ITA No. 3440/DEL/2016 - - - Dated:- 12-4-2019 - SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. N. CHARY, JUDICIAL MEMBER For The Appellant : Smt. Ashima Neb, Sr. DR For The Respondent : Shri Shailesh Gupta, CA ORDER PER N. K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the Revenue is preferred against the order of the ld. CIT(A) 34, New Delhi dated 15.03.2016 pertaining to A.Y 2007-08. 2. The solitary grievance of the Revenue is that the ld. CIT(A) erred in law in allowing expenses amounting to ₹ 9,81,39,180/- out of total disallowance amounting to ₹ 10,64,56,411/- made by the Assessing Officer on account of disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier directions, in this regard letters dated 11.10.2012, 18.08.2014 andl8.03.2015 were issued to the assessee by my predecessors. Further hearings were conducted on 26.08.14,04.09.2014 and 1l.09.2014(as per record) to seek the desired details. The queries raised on the said dates and the replies of the assessee in this regard are reproduced as under:- 2.1 Vide letter dated 11.10.2012 the assessee was asked to produce: Complete details as to expenses booked under the head Mining Expenses which comprises of- (a) Opening stock at ₹ 168.67 Millions, (b) Mining Expenses 532.28 Millions (c) Commission to M/s. Stempcor at ₹ 26.33 Mi lions and (d) Closing stock at ₹ 265,47 Millions 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide the said letter are reproduced as under:- As per direction of the Ld CIT(A), New Delhi: you are required to provide complete details of expenses under the head 'Mining Expenses' alongwith voucher for verification. The next date of hearing is fixed for 26.08.2014 at 11.00 AMAwas asked to produce the following voucher of mining expenses: S. No Name of the Item Date of Voucher/bill Amount 1 Crushing Rom 13.05.2006 2,15,250 2 'Crushing Rom 06.06.2006 19,20,264 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CLO 27.03.2007 2,68,304 16 Printing Stationary 5,553 17 Printing Stationary 30.06.2006 20,121 18 Printing Stationary 2,488 19 Repair Maintenance 28.10.2006 48,315 However, the assessee had expressed inability to produce voucher 3 to ₹ 83,17,261/- as mentioned below. The assessee has also stated vide leller dated 11..09,2014 that since the record has become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 Transportation CLO 19.03.2007 3,08,840 10 Transportation CLO 27.03.2007 2,68,304 11 Printing Stationary 30.06.2006 20,121 12 Repair Maintenance 28.10.2006 48,315 Total 83,17,261 Even vide letter dated 18.03.2015, the assessee was asked to file details of 2. In this connection, you are requested to furnish the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of the ld. CIT(A). 9. We have heard the rival submissions and have given thoughtful consideration to the orders of the authorities below. We have also gone through the remand report of the Assessing Officer exhibited elsewhere. We find that the first appellate authority gave two opportunities to the Assessing Officer with a specific direction to specify the unvouched expenses under the head mining expenses. On the basis of such specific direction, the Assessing Officer examined the accounts and reported that the expenses to the tune of ₹ 83,17,261/- were not supported by bills and vouchers. On the basis of such report, the ld. CIT(A) confirmed the addition to the extent of ₹ 83,17,261/-. We do not find any error or infirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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