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TMI Blog2020 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITAT DELHI] are of the considered opinion that the additions made by the Ld. AO by alleging that the said expenses are not related to the business of the assessee without bringing any evidence on record are bad in law and cannot be sustained. - Decided in favour of assessee. - ITA No. 1246/Del/2018 - - - Dated:- 20-10-2020 - K. Narasimha Chary, Member (J) And B.R.R. Kumar, Member (A) For the Appellant : Ved Jain, Adv. and Surbhi Goyal, CA For the Respondents : Jagdish Singh, Sr. DR ORDER Per K. Narasimha Chary, J. M. This is an appeal filed by Dhir and Dhir Associates ( the assessee ) against the order dated 29.12.2017 in appeal No. 10433/2016-17 passed by the Commissioner of Income Tax-Appeals-20, New Delhi ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne expense amounted to ₹ 1,12,051/-. Ld. CIT(A) after considering the submissions of the assessee, by way of impugned order, partially allowed the telephone expense to the extent of 1,04,524/- and restricted the disallowance in respect of telephone expenses to ₹ 11,205/- and confirmed the order of the Ld. AO. Aggrieved by the impugned order, assessee preferred this appeal before us. 4. It is submitted on behalf of the assessee that the assessee is a legal firm, engaging a large number of lawyers and personnel to provide the services in the area of corporate litigation, corporate advisory, etc. that the said lawyers and professionals go to various legal forums to represent and conduct the cases of the clients of the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s own case for the A.Y. 2010-11 in ITA No. 2169/Del/2014, vide order dated 16.06.2017, a coordinate Bench of this Tribunal observed that, 3.3 We have considered the rival submissions and perused the record. On going through the same we note that the disallowance has been made by the Assessing Officer merely on estimate basis. The learned CIT (Appeals) has also confirmed the same holding that the entire expenses are not admissible as per the provisions of Section 37(1) of the Act. The disallowance has been made merely by indulging into surmises. The appellant has been maintaining regular books of accounts. These books of accounts have been audited. None of the authorities below have given any instance of the personal expenditure havi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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