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TMI Blog2018 (1) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... see and pass order as per law. Disallowance on truck running and transportation expenses - HELD THAT:- As assessee is maintaining books of account and having vouchers. Assessing Officer has not specified any particular voucher which is not verifiable and making adhoc disallowance. The Assessing Officer has not specified that the bills are not genuine. Assessing officer has not doubted the genuineness of the said vouchers but made the adhoc disallowance. Looking into the facts and circumstances of the case, we remit this issue to the file of the Assessing officer. The assessee is directed to submit all the details and the Assessing officer is directed to pass the order. Adhoc disallowance which is 1/6th out of conveyance expenses, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned CIT (Appeals) further erred in maintaining the disallowance of Rs.8.00,000/- out of truck running transportation expenses by rejecting the explanations. 4. That the learned CIT (A) further erred in confirming the adhoc disallowance of Rs.1,39,9047- which is 1/6th of Rs.8,39,4247- out of conveyance expenses, car expenses, office expenses telephone expenses made by the learned AO which is unjustified be deleted. 3. The brief facts of the case are that the assessee is engaged in the business of trading of coal and coal transportation through his proprietorship concern 'M/s. Phil System, Bilaspur'. It filed the Return of income for the A.Y. 2010-11 on 02-10-2010 showing total income at Rs. 69.75,440/-. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious expenses on conveyance, car expenses, office expenses and telephone expenses. He has made disallowance as the vouchers are self made and some are unvouched and not fully open to verification. In view of above, the Assessing Officer disallowed Rs.1,39,904/- and added the same to the total income of the assessee. 5. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the CIT(A). 6. The CIT(A) has confirmed the action of the Assessing Officer on the dispute issues. Hence, the assessee is in appeal before us. 7. Before us, the ld A.R. submitted that the CIT(A) erred in estimating the addition without considering the fact that that the assessee has obtained certificate from C.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing officer has not doubted the genuineness of the said vouchers but made the adhoc disallowance. Looking into the facts and circumstances of the case, we remit this issue to the file of the Assessing officer. The assessee is directed to submit all the details and the Assessing officer is directed to pass the order. 11. In respect of third issue, we are of the considered view that the claim of the assessee in respect of adhoc disallowance of Rs.1,39,904/- which is 1/6th of Rs.8,39,424/- out of conveyance expenses, car expenses, office expenses and telephone expenses the findings of the CIT(A) is in order. Hence, we confirm the same. 12. In the result, appeal filed by the assessee is partly allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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