9911796707
TMI Blog2022 (6) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessment order framed u/s 143(3) of the Act dated 16.12.2016. 2. Registry has informed that the appeal is time barred by 59 days. Condonation application has been filed by the assessee. Perusal of the same shows that the delay was on account of COVID-19 restrictions. We, therefore, in view of the judgment of The Hon'ble Supreme Court vide Miscellaneous Application No. 21 of 2022 find that the limitation period in filing appeal between 15.03.2020 till 28.02.2022 has been excluded for calculating the limitation period in filing appeal under this period. Since the period of limitation in the course of the assessee falls during this period, the same deserves to be extended and we, therefore, condone the delay of 59 days and admit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same be deleted. 4. For that in the facts and circumstances of the case the Learned Commissioner of Income Tax Appeals erred in upholding the disallowance of Rs.99,593/- on account of interest on Service Tax, TDS, Penalty for P. Tax, Loss from LLP Donation and sundries balance written off being not related to the business of the assessee. The expense was not claimed as an expenditure and disallowed in computation to the extent of Rs.67,021 and Rs.20,960 part of the same was transferred to Work in progress account. The amount of Rs.99,593 was incorrect. The addition to the income made by the assessing officer and upheld by the Commissioner of Income Tax Appeal was factually incorrect and hence the same be deleted. 5. For that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtnership business. E-return for Assessment Year 2014-15 filed on 22.09.2014 declaring NIL income. Case was selected for scrutiny through CASS followed by serving of notice. 5. On going through the details filed by the assessee including the audited accounts, bank statement, balance sheet, computation of income. Ld. Assessing Officer (in short ld. "AO") made certain disallowances towards motor car expenses, telephone expenses, interest on service tax and business promotion expenses totalling to Rs. 7,47,118/-. Income assessed at Rs. 7,47,120/-. 6. Aggrieved, the assessee preferred appeal before ld. CIT(A) and partly succeeded. Further, aggrieved, the assessee is now in appeal before this Tribunal. 7. Ld. Counsel for the assessee submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as furnished required details but without pointing any specific error or discrepancy in the expenses so claimed by the assessee, had made these disallowances which are prima facie ad-hoc in nature. 11. Ground no. 1 being general in nature and no specific arguments made by the assessee is dismissed. Ground no. 2 12. This ground relates to disallowance of motor car expenses at Rs. 3,33,773/-. We find that the assessee has only claimed motor car expenses at Rs.72,250/- during the year in the profit & loss account and depreciation of Rs. 2,00,093/- on the motor car. Revenue has failed to bring any evidence to show that this motor car was not used for business purposes. Giving a general remark that it was used by the partner will not be suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces the disallowance of Rs. 99,593/- was uncalled for and the said disallowance is deleted. Hence, ground no. 4 is allowed. Ground no. 5 15. This ground relates to the disallowance of Rs. 23,935/- being 10% of business promotion expenses of Rs. 2,39,354/- confirmed by ld. CIT(A). On going through the records, we find that firstly, the alleged business promotion expense has not been claimed by the assessee in the profit & loss account but has been shown in the construction work-in-progress account and secondly, the correct amount of the expenses is Rs. 1,63,272/-. Since, the business promotion expenditure has not been claimed in the profit & loss account, there remains no scope to make any disallowance of the expenditure. Accordingly, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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