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2015 (1) TMI 2 - ITAT LUCKNOWDisllowance of various expenses - Ex parte order - Held that:- CIT(A) has followed the judgment of Hon'ble Bombay High Court rendered in the case of Cooper Engineering Ltd. Vs Commissioner of Income-tax as reported in [1981 (3) TMI 49 - BOMBAY High Court] wherein it was held that when the details are not furnished claim could be disallowed on the ground that the assessee has not established the expenditure. He also relied upon the judgment of Hon'ble Delhi High Court rendered in the case of Commissioner of Income-tax Vs Motor General Finance Ltd. as reported in [2001 (12) TMI 62 - DELHI High Court] wherein it was held that if the assessee fails to produce documents, adverse inference can be drawn to the effect that if produced they would have gone against the assessee . In support of the same contention, CIT( A) has also followed another judgment of Hon'ble Delhi High Court rendered in the case of [2011 (9) TMI 546 - DELHI HIGH COURT], CIT vs. Gold Leaf Capital Corporation Ltd . We find that a clear finding is given by CIT( A) that the Assessing Officer has allowed all those expenses which could be verified in course of assessment proceedings. The assessee has not appeared before the CIT( A) or before us to make out a case that any expenses which was allowable has been disallowed by the Assessing Officer. Considering these facts, we do not find any reason to interfere in the order of CIT( A). - Decided against the assessee.
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