2023 (2) TMI 448

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..... proper representation. The ld. DR submitted that the issues raised in grounds of appeal are covered by the orders of this Tribunal and opposed the adjournment letter. On perusal of the grounds raised in Form No. 36, we find force in the submissions of ld. DR that the issues raised in the present appeal are covered by the orders of this Tribunal. Therefore, the adjournment letter filed by the assessee is rejected and we proceed to hear the appeal with the assistance of ld. DR and pass order on the examination of material available on record. 3. Ground No. 1 raised by the assessee challenging the action of CIT(A), NFAC, Delhi in restricting the deduction u/s. 80P(2)(d) of the Act. 4. We note that the assessee claimed benefit of deduction u/ .....

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..... IT(A) and it is justified. Thus, ground No. 1 raised by the assessee is dismissed. 5. Ground No. 2 raised by the assessee challenging the action of CIT(A), NFAC, Delhi in confirming the disallowance made on account of compound wall expenses. 6. We note that the AO issued show cause notice dated 19-12-2019 seeking explanation in respect of expenses relating to compound wall. The assessee did not file any reply till the date of finalization of order which is evident from para 5.3 of the assessment order. Therefore, the AO added the said amount to the total income of the assessee in the absence of any evidence. The CIT(A) discussed the said issue from pages 24 to 27 of the impugned order. We note that the assessee did not submit any reply to .....

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..... 367 contending that the test of enduring nature applied to the purpose for which a particular expenditure is incurred is not a conclusive test. The CIT(A) considering the facts and circumstances of the case clearly observed that no material evidence or explanation offered by the assessee against the finding given by the AO. We find no evidence in support of the claim of assessee were filed and in the absence of which we have no hesitation to confirm the order passed by the CIT(A). Therefore the order of CIT(A) in confirming the addition made by the AO on account of furniture repair maintenance expenses is justified. Thus, ground No. 3 raised by the assessee is dismissed. 9. In the result, the appeal of assessee is dismissed. Order pronoun .....

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