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TMI Blog2022 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... y under CASS. During the assessment proceedings the assessee filed necessary information/documents etc. as required by the Ld. Assessing Officer ("AO"). The assessee produced books of account and vouchers which were examined by the Ld. AO. 3. The Ld. AO completed the assessment under section 143(3) of the Income Tax Act, 1961 (the "Act") on total loss of Rs. 34,96,900/- as against loss of Rs. 40,54,008/- as per computation filed by the assessee making disallowance, inter alia, of Rs. 49,423/- being outstanding TDS payable; Rs. 2,77,654/- being 10% of expenses on car maintenance, depreciation on car, conveyance, telephone and tour and travel for personal use and Rs. 1,71,996/- being 10% of expenses on repair and maintenance, printing & stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar. 6.2. Before the Ld. CIT(A) the assessee submitted that the Ld. AO ignored the provision of section 43B and 40(a)(ia) of the Act. Both the provisions stipulate that any tax payable and/or any expenditure is deductible/allowable if same is paid before the due date of filing the income tax return. Reliance was placed on the judgment of Hon'ble Delhi High Court dated 01.07.2013 in CIT vs. Rajinder Kumar. The submission of the assessee was not acceptable to the Ld. CIT(A). 6.3. Before us the Ld. AR relied on the decision of Delhi Bench "C" of the Tribunal dated 07.02.2020 in the case of M/s. Gagrat & Co. vs. ACIT (ITA No. 3194/Del/2017 Assessment Year 2013-14). The Ld. DR supported the orders of Ld. AO/CIT(A). 6.4. We find that identi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jinder Kumar in Income Tax Appeal No. 65/2013 decided on 1st July, 2013 held that if the statutory liability of depositing the TDS has been fulfilled before the due date of filing of the return u/s. 139(1) of the Act, the same are allowable expenses in the year to which it relates. This is also mandate of Section 43B of the Act. Even otherwise identical issue has been decided by the revenue itself in favour of the assessee in its own case in A.Y. 2008-09, 2010-11 and 2011-12, so rule of consistency has to be followed by the Revenue. 6.3 Co-ordinate Bench of Tribunal in case of Associated Law Advisers, Antriksh Bhawan Vs. ACIT, ITA No. 1122/Del/2017, A.Y. 2013-14 on 11.09.2019 decided the identical issue in favour of the assessee. So we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the order of the Ld. AO/CIT(A). 7.1. We have considered the rival submissions. We are of the view that adhoc disallowance out of expenses claimed by the assessee without bringing on record any adverse material deserves to be deleted being purely on conjecture and surmises alone. In the case of Thakur Vaidyanath Aiyar & Co. (supra) similar disallowances were held to be unjust and improper. We quote para 10 of the decision (supra):- "10. We have heard the Ld. DR and perused all the relevant material available on record. It is pertinent to note that the Assessing Officer has simply rejected all these expenses stating in the Assessment order that the assessee could not produce proper vouchers. But from the perusal of the records which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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