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TMI Blog2023 (10) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of Diwali expenses, miscellaneous expense much more as compared to immediately preceding year. Before us, no contrary evidence has been placed on record by the assessee to prove as to why the disallowance have been wrongly made. Accordingly, we deem it fit not to deviate from the stand taken by the ld CIT(A). Accordingly, we uphold the order of the ld CIT(A). Grounds raised by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative right from date of filing of appeal. The notice has been issued to the assessee on several occasions at the registered address of the assessee as mentioned in Form No. 36. Since, sufficient opportunities have already been given to the assessee, we proceed to dispose of this appeal on hearing the ld DR and based on material available on record. 3. The assessee has raised the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the expenses being incurred for the purpose of business, the allegation of personal use is not relevant. 3(1) That in facts and circumstances of the case, the Ld. CIT(A) was not justified in making ad-hoc disallowance of Rs. 2,00,000/-on account of Miscellaneous Expenses even though same is duly supported from vouchers and incurred in the course of business of the appellant. (ii) That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat these expenses are not fully vouched and contained personal element thereon. Accordingly, the ld AO made a disallowance of Rs. 4 lacs on account of unverifiable expenses towards business promotion. 5. The ld AO observed that the assessee had debited a sum of Rs. 16,42,646/- on account of Diwali expenses as compared to Rs. 14,74,752/- in immediately preceding year. The ld AO observed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the ld AO for making the aforesaid disallowances. 8. Before us, no contrary evidence has been placed on record by the assessee to prove as to why the disallowance have been wrongly made. Accordingly, we deem it fit not to deviate from the stand taken by the ld CIT(A). Accordingly, we uphold the order of the ld CIT(A). Grounds raised by the assessee are dismissed. 9. In the result the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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