2022 (7) TMI 478

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..... no justification for making disallowance, therefore, direct the Assessing Officer to delete this disallowance. The ground raised in this appeal is allowed.
SH. KUL BHARAT, JUDICIAL MEMBER Appellant by : None (Written submission) Respondent by : Sh. Manpreet Singh Duggal, Sr, DR ORDER Per Kul Bharat, JM Both the appeals by the assessee are directed against the order dated 27.02.2018, passed by the Ld. Commissioner of Income Tax (Appeals)-2, Jalandhar (Camp office at Srinagar), pertaining to the Assessment Years 2012-13 & 2013-14. Both the appeals were taken up together and are being disposed by way of consolidated order for the sake of convenience and brevity. First I take up ITA No. 277/Asr/2018. 2. Only one the effective ground i .....

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..... Telephone/Mobile Expenses 1,79,787/- Misc. Expenses: 45,983/- Staff Welfare 1,73,746/- Travelling expenses 85,050/- Conveyance Expenses 3,12,116/- Distribution expenses 9,97,400/- Agency handling expenses 9,68,800/- Total: 27,63,882/- While the worthy CIT(A) was kind enough to delete the addition of 10% of expenditure on distribution & Agency handling expenses, he reduced the balance addition to a lump sum amount of Rs. 50,000/- which the appellant is contesting through this appeal. Your honor, the whole mantra behind this addition is non-furnishing of vouchers/Supporting documents by the assessee. During the appellate proceedings, the appellant assessee specifically brought to the notice of Ld. CIT(A) all v .....

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..... bmission and supported the assessment order. 7. I have heard the Ld. DR and perused the material available on record. I find that the Assessing Officer has made disallowance purely on ad-hoc basis, there is no material on record suggesting that the Assessing Officer has pointed out discrepancy in the accounts of the assessee. In the absence of such finding, there was no justification for making disallowance, I, therefore, direct the Assessing Officer to delete this disallowance. The ground raised in this appeal is allowed. 8. Now I take up ITA No. 300/Asr/2018 for the AY 2013-14. The facts are identical as were in ITA No. 277/Asr/2018 for the assessee's own case for the AY 2012-13. The Ld. DR has adopted the same arguments. Since the .....

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