TMI Blog2016 (4) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and not fully verifiable and the assessee was not maintaining any log book for the use of vehicle, no registers were maintained for telephone and also for the fact that the assessee had not made any disallowance while computing its income for personal use of vehicle and telephone expenses. Taking into consideration all facts and circumstances of the case, in our opinion, it would meet the ends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dav, JM And Rajesh Kumar, AM For the Appellant : Shri A L Thakkar, AR For the Respondent : Shri James Kurian, Sr-DR ORDER Per Shailendra Kumar Yadav, Judicial Member This appeal filed by the assessee is against the order of the Commissioner of Income-Tax (Appeals), Gandhinagar, Ahmedabad dated 14.07.2015 for Assessment Year 2012-13, on the following grounds:- 1. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r being 1/6th expenses of various accounts, i.e., telephone (Rs.2,03,305), travelling (Rs.1,51,738/-), vehicle (Rs.1,67,890) and depreciation expenses (Rs.3,00,000) [total ₹ 8,23,053]. The Assessing Officer has made these disallowance mainly on the ground that most of the bills and vouchers for the expenses claimed were self-supporting and not fully verifiable and the assessee was not mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee revealed that the assessee had deposited an amount of ₹ 3,28,261 after the due date prescribed under the PF Act and ESIC of ₹ 48,285/- after the stipulated date. Reply of assessee to the specific query raised by the Assessing Officer in this regard was not found acceptable to the Assessing Officer. Therefore, relying upon the decision of Hon'ble Gujarat High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/-] on account of late payment of employee's PF and ESIC to the government account. Nothing contrary was brought on record on behalf of the assessee. So, we are not inclined to interfere with the orders of the lower authorities in this regard who has rightly made/confirmed this disallowance as discussed above. This ground is dismissed. 4. In the result, the appeal filed by the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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