TMI Blog2010 (2) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... h is not supported by the relevant bills and vouchers. Since the facts in the present year are different, we feel that earlier Tribunal orders cannot be followed besides the issue is before us because in the present year, Ld DR of the revenue was able to satisfy us that in the present year, bills and vouchers were notn produced by the assessee before the Assessing Officer. order of the ld CIT(A) set aside on all cases, appeal of the revenue is partly allowed for statistical purposes Addition made on account of ate deposit of employee´s contribution of ESI and EPF which is contrary to section 36(1)(va) read with section 2(24)(xi) of the I.T. Act – Held that:- last deposit was made on 22.2.2005 which is within the accounting year itself and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses, for which complete supporting vouchers were not produced by the assessee. 4. On the facts and in the circumstances of the case the CIT(A) has erred in the law and facts in deleting the addition of Rs.38688/- on account of wine and beer expenses, for which justification of these expenses for business use was not furnished the assessee. 5. On the facts and in the circumstances of the case the CIT(A) has erred in the law and facts in deleting the addition of Rs.2,00,000/- on account of Misc. expenses, for which complete supporting vouchers were not produced by the assessee. 6. On the facts and in the circumstances of the case the CIT(A) has erred in the law and facts in deleting the addition of Rs.1,00,000/- on account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which complete supporting vouchers were not produced by the assessee. 13. On the facts and in the circumstances of the case the CIT(A) has erred in the law and facts in deleting the addition made on account of ate deposit of employee s contribution of ESI and EPF amounting to Rs.834534/- which is contrary to section 36(1)(va) read with section 2(24)(xi) of the I.T. Act. 3. It was submitted by the Ld DR of the revenue that except ground No.13 regarding deletion of addition made on account of late deposit of employee's contribution to ESI and EPF and in all other grounds, it is the grievance of the Assessing Officer that supporting vouchers were not produced by the assessee before the Assessing Officer. It was also submitted that al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also covered in favour of the assessee by the judgment of Hon'ble Delhi High Court rendered in the case of P.M. Electronics and also in the case of CIT v. Dharmender Sharma as reported in 213 CTR 609 (Del.). 6. We have heard the rival submissions and have gone through the material available on record and the Tribunal judgments cited by the Ld AR of the assessee which are available in paper book. We find that first judgment is in assessment year 2003-04 wherein the Tribunal has decided the issue regarding deletion of various disallowances on the basis of Tribunal decision in assessment year 2000-01 as per I.T.A. No.43436/Del/.2003 and in I.T.A. No. 42316/Del/2003. When we examine this Tribunal decision in assessment year 2000-01 in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t year. The objection of the Assessing Officer was not that vouchers were not produced before him hbut the objection of the Assessing Officer was that the expenses are not properly vouched which means that the Assessing Officer may have noticed certain deficiencies in the vouchers. Hence, the Tribunal order in the revenue's appeal also does not support the case of the assessee on this aspect. That even if the bills and vouchers are not produced before the Assessing Officer, the issue should be decided one way or the other. In assessment year 2003-04, the grounds of the revenue are that bills or vouchers were not produced before the Assessing Officer but there is finding given by the Tribunal in that year as to whether this allegation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R of the revenue was able to satisfy us that in the present year, bills and vouchers were not produced by the assessee before the Assessing Officer. We, therefore, set aside the order of the ld CIT(A) on all the issues except regarding deletion of addition made by the Assessing Officer on account of late deposit of employees' contribution to ESI and EPF and restore all these matters back to the file of the Assessing Officer for a fresh decision. The assessee has to produce relevant bills and vouchers for all these expenses and thereafter the Assessing Officer should decide these issues after providing adequate opportunity of being heard to the assessee. 7. Regarding ground No.13 of the revenue i.e. regarding deletion of addition made on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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