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TMI Blog2019 (11) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. M.Narmada, DR ORDER PER D.S. SUNDER SINGH, A.M. : This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax(Appeals)-2, Hyderabad, dated 11-10-2017. 2. The only issue in this appeal is the disallowance of 10% miscellaneous expenses amounting to Rs. Rs. 5,04,644/- on estimation basis, out of the total expenditure debited to Profit & Loss account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreed for the disallowance expenditure. 4. Against the said assessment order, the assessee went on appeal before the CIT(A) and the CIT(A) did not find merit in filing the appeal before him, since the assessee had agreed for the disallowance, made by the AO. Accordingly, the Ld.CIT(A) dismissed the appeal of assessee. 5. Against the said order of Ld.CIT(A), the assessee is in appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having failed to furnish the complete details and the relevant evidences, the Ld.AR agreed for the addition. In the facts and circumstances and in all fairness, assessee ought not to have agitated the same in appeal. Instead, the assessee ought to have produced the complete details and proved expenses. In the instant case, we observe from the order of the Ld.AO that the assessee failed to furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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