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TMI Blog2018 (6) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... g the course of assessment proceedings, the assessee was called upon by the A.O. to furnish the relevant details of growing charges such as name and address of the farmer, details of farm land, quantitative details of ready eggs, growing birds etc. The assessee however failed to produce the said details required by the A.O. and in the absence of the same, the A.O. held that the growing charges paid by the assessee in cash remained unverifiable. He also noted that there was no written agreement entered into by assessee with farmer. He also noted that the total purchase of egg, chicks by the assessee during the year under consideration was Rs. 2,08,34,336/-. According to him, the expenses of growing charges would reasonably be allowed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the following reasons given in para no 4 of his impugned order: "I have considered the finding of the A.O. in his order dated 31.12.2010 and the written submission filed by the AR during the appellate proceeding. Appeal on Ground No. 1(a) is against the disallowance of Rs. 2736154/- on account of growing charges and Rs. 1021101/- on account of other transportation charges. The assessee did not press for disallowance of telephones charges of Rs. 34425/- and addition of other source income of Rs. 32369/-. I have considered the finding of the A.O. in his assessment order and I have also considered the report submitted by the A.O. vide letter no ITO. Ward 42(3)/RR/2012-13/692 dtd. 14.03.2013. The A.O. in his assessment order as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The A.O. in his assessment order has disallowed this amount on the ground that the assessee is claiming expenditure on AIR Transportation, Rly. Freight, Car Hire Charges, motorcycle expenses is for employees to visit firms and conveyance is for TA of various staffs. The AR has also clarified that vehicle charges has been claimed for transporting eggs and chickens by assessees' own vehicle. The AR has also submitted a list of such vehicles, expenditure of diesels, insurance, salary, repairs etc. have also been submitted. The A.O. in his remand report has mentioned that the AR could not produce all the vouchers before him. I have considered the finding of the A.O. in the assessment order, comments of the A.O. in the remand report and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qua the respondent assessee after hearing the arguments of the learned DR and perusing the relevant material available on record. It is observed that the relief allowed by the Ld. CIT(A) to the assessee restricting the disallowance made by the A.O. on account of growing charges and other transportation charges is challenged by the revenue in this appeal on a specific ground that the additional evidence filed by the assessee was relied upon by the Ld. CIT(A) while giving relief to the assessee in contravention of Rule 46A. In this regard, the learned DR was directed to point out specifically such additional evidence relied upon by the Ld. CIT(A) while giving relief to the assessee. He however was unable to do so. A perusal of the relevant po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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