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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 ..... of growing charges and other transport charges was highly excessive and unreasonable as found by the Ld. CIT(A) and there is nothing brought on record by the learned DR to rebut or controvert the findings recorded by the Ld. CIT(A) in this regard. DR has also not been able to point out as to how the disallowance sustained by the Ld. CIT(A) out of growing charges and other transport charges is not fair and reasonable. The relevant facts and figures as discussed by the CIT(A) in his impugned order show that the disallowance so sustained by him is quite fair and reasonable and there is no justifiable reason to interfere with the same, Therefore, uphold the impugned order of the CIT(A) giving relief to the assessee on both the issues - Deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee for growing charges to ₹ 10,41,717/- and disallowed the balance amount of ₹ 27,36,154/-. During the course of assessment proceedings, the assessee also failed to produce the relevant details required by the A.O. to verify the claim for other transport charges of ₹ 10,21,101/-. In this regard, it was noticed by the A.O. that the assessee had claimed separately substantial amount on account of lorry freight, air transportation, railway freight, car hire charges, motor cycle expenses and conveyance expenses. Keeping in view these amounts separately claimed by the assessee as well as the failure of the assessee to furnish the relevant details, the A.O. disallowed the entire other transport charges of ₹ 10,21,101/- c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his remand report as pointed out that since assessee had not produced all the relevant papers, documents and details at the time of assessment, therefore, the A.O. disallowed ₹ 2736154/- on estimate basis on account of growing charges. During the appellate proceeding the A.R. has explained the process of growing of chicks into chickens. Since all the details were not filed before the A.O. Therefore, they are not being considered at the appellate stage afresh. However, the A.R. has submitted that the disallowance by the A.O. on estimate basis is very high and excessive in nature. I have taken into consideration the finding of the A.O. and submissions and explanations made/discussed by the A.R. during the appellate proceeding. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he remand report and the submission filed by the AR during the appellate proceeding. I find that the assessee has claimed vehicle expenses for expenditure incurred on his own vehicles which are being used for transporting eggs and cheeks to farms and bringing them back. So the expenditure incurred under this head cannot be denied. But at the same time since the AR could not produce all the relevant vouchers before the A.O. therefore, some claim for other than business purposes cannot be denied. However, disallowance of ₹ 1021101/- is very high and excessive in nature. Therefore, addition under this head is restricted to ₹ 50,000/-, thus appeal on ground no 1(b) is partly allowed. Aggrieved by the order of the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. He however was unable to do so. A perusal of the relevant portion of the impugned order also shows that the details sought to be filed by the assessee for the first time before him were not taken into consideration by the Ld. CIT(A) on the ground that the same were not filed before the A.O. Moreover, there is a mention of the remand report submitted by the A.O. in the impugned order of the Ld. CIT(A) which shows that a remand report was also sought by the Ld. CIT(A) from the A.O. The learned DR has not disputed this position which is clearly evident from the record. He however has contended that the disallowance sustained by the Ld. CIT(a) out of growing charges and other transportation charges is very low and unreasonable in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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