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2022 (4) TMI 1019 - ITAT PUNEDisallowance of labour charges at 7.38% - HELD THAT:- There is no appearance from the side of the assessee despite notice. As such we are proceeding to dispose of the appeal ex parte qua the assessee. It is seen that the disallowance out of Labour charges was sustained for the A.Y. 2008-09 at 7.38%. A categorical finding has been recorded that the assessee accepted such an order and did not agitate it in further appeal before the Tribunal. Admittedly, the expenses under the head Labour Charges, both - ‘Others’ and ‘Job work’, were not properly supported by vouchers. Considering the entirety of the facts and circumstances of the instant case, we are satisfied that the disallowance sustained by the ld. CIT(A) at 7.38% is just and fair. We, therefore, uphold the impugned order on this score. Ad hoc disallowance of various expenses at 10% - AO observed that the assessee incurred certain expenses, like, Telephone, Travelling, Factory expenses, Machine maintenance, Petrol expenses, Vehicle repair etc., which were not properly supported by vouchers - HELD THAT:- As the expenses incurred by the assessee under the respective heads, taken note of by the AO at last page of his order, were either not supported by proper vouchers or had personal element. Considering the fact that the disallowance has been sustained at 10% in the earlier years, we approve the view taken by the ld. CIT(A). Invocation of provisions of section 145(3) - HELD THAT:- In view of the fact that the expenses were not properly vouched and were made on the basis of self-prepared vouchers, we are satisfied that the AO was justified in invoking the provisions of section 145(3) of the Act. This ground fails. Assessee appeal is dismissed.
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