9911796707
TMI Blog2021 (12) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ces confirmed by the ld. CIT(A) are without merits and deserve to be deleted. We direct the Assessing Officer to delete the additions so made - Decided in favour of assessee. - ITA No. 6911/DEL/2017 - - - Dated:- 16-11-2021 - SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessee By : Shri Raj Kumar Gupa, CA Shri Sachin Jain, CA Department By : Shri Pradeep Kumar Meel, CIT- DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 16, New Delhi dated 30.10.2017 pertaining to assessment year 2013-14. 2. The substantive grievances of the assessee read as under: 1. That on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable for TDS. 6. The reply of the assessee did not find any favour with the Assessing Officer who was of the firm belief that the wooden boxes, grass patti and other materials supplied by the assessee to persons/parties is in the nature of job contract which clearly attracts the provisions of section 194C of the Act and since no tax was deducted at source, addition of ₹ 1,26,74,322/- was made. 7. Proceeding further, the Assessing Officer noticed that the assessee has claimed certain expenses in the nature of loading and unloading cartage outward, general expenses, staff welfare, business promotion and printing and stationery totaling to ₹ 2,18,19,181/-. 8. The assessee was asked to explain the expenses in light of prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis and, therefore, the same should be deleted. 14. Per contra, the ld. DR supported the findings of the lower authorities. 15. We have carefully considered the orders of the authorities below. There is no dispute that the additions confirmed by the ld. CIT(A) are on adhoc basis. It was incumbent upon the Assessing Officer/ld. CIT(A) to point out particular expenses which were not verifiable or which were not supported by bills and vouchers, which he has failed. Further, there is no dispute that the books of accounts are duly audited and no adverse remarks have been made by the auditors. The books of account have been accepted by the Assessing Officer. Therefore, in our considered opinion, adhoc disallowances confirmed by the ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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