9911796707
TMI Blog2022 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... for the A.Y. 2013-14 on 31.03.2014 declaring a total income of Rs.57,34,580/-. The case was selected scrutiny. Thereafter, assessment was framed by the A.O. under section 143(3) vide order dated 22.03.2016 for the A.Y. 2013-14, determining the total income of assessee at Rs.59,81,970/-. 2.1. Aggrieved by the order of the A.O, the assessee carried the matter in appeal before the Ld. CIT(A) who vide order dated 23.11.2017 granted partial relief to the assessee. 3. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal and has raised the following effective grounds : 1. Ld. CIT(A) has erred both in law and on facts in confirming the order of Ld. AO in making disallowance of amount of stale cheques appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted that Rs.27,252/- was appearing under the head "Other Creditors" in the Balance Sheet. The assessee was asked to show case as to why the same be not disallowed, to which, the assessee, inter alia, submitted that it relates to the cheque issued to the creditors, but, not presented by them to the Bank. The submission of the assessee was not found acceptable to A.O. as he noted that assessee was following cash system of accounting. He, therefore, disallowed Rs.27,252/- . 5.1. Aggrieved by the order of the A.O, the assessee carried the matter in appeal before the Ld. CIT(A) who upheld the order of A.O. by observing as under : "4.4.3. The contention of the Assessing Officer and the submission of the appellant has been considered. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. CIT(A) on this ground. Thus, the ground of appeal of no.1 of the assessee is dismissed. 8. Grounds of appeal Nos.2 to 2.2 are with respect to adhoc disallowance of Rs.12,16,941/- out of 'Car Repair and Maintenance Expenses' and Rs.20,374/- out of 'Communication Expenses'. 9. During the course of assessment proceedings, the A.O. noted that assessee had claimed Rs.12,16,941/- under the head 'Car Repair and Maintenance Expenses' and Rs.2,03,743/- under the head 'Communication Expenses' in its P & L A/c. Since the personal element of these expenses cannot be ruled out and in absence of details filed by the assessee, the A.O. disallowed 10% of these expenses which comes to Rs.1,21,694/- and Rs.20,374/- respectively and added the said amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, again on 14.11.2017 the Ld. AR has filed a time petition on the ground that he is unable the attend the hearing due to viral fever. This time petition was rejected and duly communicated to the person who came to file this time petition. It is strange that this case was being adjourned since August 2017 only to show the RC of the vehicle and details of the telephone expenses in support of the claim of the appellant that there is no personal element in the expenses claimed under these heads. This was also clarified to the Ld. A.R. that the details could be filed on e-mail also duly mentioned in the notice as this is an electronic appeal and 'notices were also served on e-mail of the appellant. From this, it is apparent that the there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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