TMI Blog2018 (10) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in these circumstances had followed earlier decision of the Coordinate Bench of the Tribunal in the case of the respondent-assessee for the Assessment Years 2006-07 and 2009-10. Accordingly, the appeal filed by the Revenue was dismissed and the appeal filed by the respondent-assessee has been allowed, directing deletion of the ad hoc disallowance of expenditure. - Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of ad hoc disallowance of ₹ 1,38,00,058/-, being 50% of ₹ 2,76,00,116/- claimed as expenditure incurred on repair and maintenance of the hotel. The Assessing Officer in his order dated 07.03.2013 had referred to the complaint by one Rajkumar Devraj, and had reopened assessment under Section 147 read with Section 148 of the Act. The assessment order records that the respondent-asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at payments to the vendors Chandra Singh Contractor and National Sanitation was capital in nature. However, the Revenue has not preferred the present appeal on the said aspect. 4. The Commissioner of Income Tax (Appeals) in order dated 29.08.2014, reduced the ad hoc disallowance from 50% to 5%, i.e., ₹ 13,80,005/-, after recording his reasons and observing that the respondent-asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complete details of the said vendors, including their PAN, invoices raised, ledger accounts, etc. The Tribunal in these circumstances had followed earlier decision of the Coordinate Bench of the Tribunal in the case of the respondent-assessee for the Assessment Years 2006-07 and 2009-10. Accordingly, the appeal filed by the Revenue was dismissed and the appeal filed by the respondent-assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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