TMI Blog2014 (4) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... not. In this regard, we find that nothing has been produced before us in the form of comparative chart of the expenditure claimed in the present year and in the preceding or and succeeding year to bring on record that the addition/ disallowance made by CIT(A) is excessive or unreasonable. Hence, in our considered opinion, no interference is called for in the order of learned CIT(A) on this issue.- Decided against assessee - Stay Petition No.03/Lkw/2014 (in ITA No.54/LKW/2014) - - - Dated:- 11-4-2014 - SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER For the Appellant : Shri Abhinav Mehrotra, Advocate For the Respondent : Shri Alok Mitra, D.R. O R D E R PER A. K. GARODIA, A.M. This appeal is filed by the assessee which is directed against the order passed by learned CIT (A)-II, Kanpur dated 14/11/2013 for assessment year 2006-2007. 2. Ground No. 1 of the appeal is as under: 1(a) Because the Commissioner of Income Tax (Appeals), Kanpur has committed illegality in causing an enhancement to the returned income of the assessee, on account of disallowance of labour expenditure and sundry creditors, when no such GROUN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the foregoing discussion, we are of the considered opinion that the Tribunal was not justified in holding that the Commissioner of Income-tax (Appeals) had no power of enhancement in respect of an issue which was not the subject-matter of the appeal. 5.1 In the light of this judgment, now we examine the facts of the present case. In the present case, addition was made by the Assessing Officer on the basis that out of total expenses claimed by the assessee of ₹ 2,26,765.75, an amount of ₹ 1,90,746/- was on account of Trade Tax deducted and the remaining amount of ₹ 36,019.75 was regarding other deductions like electricity and water consumption etc. When the Assessing Officer asked the assessee to furnish evidence, no evidence in the form of any advice by the deductor could be furnished. He has further observed that in the case of the contractors, deduction in the form of security is also made and it was quite possible that the deduction of ₹ 36,019/- was representing the amount of security deposited. The Assessing Officer has also made disallowance of ₹ 20,000/- out of expenses claimed by the assessee on account of labour welfare expenses ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this technical aspect that whether he could make enhancement or not in the facts of the present case. We, therefore, uphold his order on this issue. 5.2 Regarding the reliance placed by learned A.R. of the assessee on the judgment of Hon'ble Delhi High Court noted above, we would like to observe that when as per the judgment of Hon'ble Jurisdictional High Court, the issue is covered against the assessee, a judgment of a different High Court cannot be followed by ignoring the judgment of Hon'ble Jurisdictional High Court. 5.3 Learned A.R. of the assessee has also placed reliance on a judgment of Hon'ble Apex Court rendered in the case of Additional Commissioner of Income-tax Vs Gurjargravures P. Ltd. as reported in [1978] 111 ITR 1 (SC). In our considered opinion, this judgment of Hon'ble Apex Court is not applicable in the present case because the issue before the Hon'ble Apex Court was different. In that case, the dispute was not regarding any enhancement made by the CIT(A). The dispute was that as to whether a claim for exemption, which was not made before the Income Tax Officer and no material was available on record in support of such claim, then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is reasonable or not. In this regard, we find that nothing has been produced before us in the form of comparative chart of the expenditure claimed in the present year and in the preceding or and succeeding year to bring on record that the addition/ disallowance made by CIT(A) is excessive or unreasonable. Hence, in our considered opinion, no interference is called for in the order of learned CIT(A) on this issue. Ground No. 2 of the appeal is also rejected. 10. Ground No. 3 to 8 of the appeal are technical objections and these grounds are as under: 3. Because the Commissioner of Income tax (Appeals), Kanpur has erred in facts and in law in determining the income of assessee at ₹ 30,56,485/- i.e. @ over 30% of Gross receipt which is an imaginary figure, and impossible to earn and beyond parameter to work out profit of a contractor. 4. Because CIT (A) has erred in law by not stating the basis on which profit on 30% has been worked out and pointing out any increasing entry transaction and without rejecting book results. 5. Because CIT (A) has erred in law making addition on filing grounds and after accepting book results. 6. Because the Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished. Even if we accept this contention of the assessee, then also, it has to be seen that it is not the case of the assessee that any written submissions was furnished by the assessee to CIT(A) on 30th October, 2013 or thereafter. Even before us, the assessee has not furnished any comparative chart or any other evidence which he could have furnished before the CIT(A). Under these facts, we do not find any merit in ground No. 6 of the assessee s appeal. 15. Regarding other grounds, as per which the assessee is contending that the income assessed by the CIT(A) is impossible to earn, we would like to observe that neither before the CIT(A) nor before us, the assessee has brought on record the books of account or bills and vouchers and details nor the assessee has brought on record any comparative chart of a comparable case or of the assessee s preceding and succeeding years to bring home its point that the income assessed by CIT(A) is unreasonable. We have already observed while deciding ground No. 2 of the assessee s appeal that when the assessee does not produce books of account along with the bills and vouchers, the authorities have to estimate the income or to make ad hoc d ..... 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