9911796707
TMI Blog2021 (1) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue in the present appeals are simple and not complicated. Hence we proceed to dispose of the appeals. Accordingly the adjournment request of the assessee is rejected. 3. The solitary and common issue urged in all these appeals is whether the Ld CIT(A) was justified in deleting the disallowance of Printing & Stationery expenses made by the AO in all these years under consideration. 4. We heard Ld A.R and perused the record. The assessee is a corporate agent of Bajaj Alliance Life Insurance Company Ltd (BALIC) and is earning commission income. The revenue carried out search and seizure operations in the hands of the assessee on 20-10-2011. Consequent thereto, the present assessments were completed u/s 143(3) r.w.s. 153A of the Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses are incidental to carrying on the business of the assessee. However, the A.O. took the view the assessee has not satisfactorily explained the manner in which the material published have been utilised for the purpose of the business. Accordingly, he disallowed 50% of the printing & stationery expenses claimed by the assessee. 5. Following the above said orders, the AO made identical disallowance of 50% of Printing & Stationery expenses in AY 2013- 14 in the order passed u/s 143(3) of the Act. 6. The Ld. CIT(A) deleted the said disallowance in all the years under consideration with the following observations: "It is observed that the Assessing Officer disallowed 50% of the expenditures incurred under this head without bringing suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012-13 2,97,20,292 2013-14 35,75,476 In the result the appeal is partly allowed" 7. The revenue is aggrieved by the decision rendered by Ld CIT(A) on the above said issue in all the years under consideration and hence it has filed present appeals before us. 8. We notice that the relief allowed by Ld CIT(A) in AY 2009-10, 2011-12 and 2013-14 are Rs. 90.52 lakhs, Rs. 63.65 lakhs and Rs. 35.75 lakhs respectively. The tax effect of the above said relief in each of the years is less than Rs. 50.00 lakhs. At this juncture, we prefer to extract the Circular No.17/2019 dated 08th August, 2019 issued by the CBDT below:- Circular No. 17/2019-Income Tax F. No. 279/Misc. 142/2007-ITJ(Pt.) Government of India Ministry of Finance Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where composite order for more than one assessment years is passed, para 5 of the circular is substituted by the following para: -5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary' limit specified in para 3. Further, even in the case of composite order of any H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowance on adhoc basis. We notice from the assessment order that the AO on the reasoning that the assessee has failed to explain satisfactorily the manner in which the materials published were used for the purpose of business of the assessee, i.e., it appears that the entire printed materials were not used for the purposes of business carried on by the assessee and hence he has restricted the claim to 50%. It is well settled proposition of law that the onus to prove the expenditure and its connection with the business carried on by the assessee would lie upon the assessee. 11. The Ld A.R submitted that the entire printed materials were used for the purposes of business carried on by the assessee only. However, since the assessee has not f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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