TMI Blog2021 (2) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... he same time, the AO and ld. CIT(A) has failed to point out as to which documents do not contain complete address of the payee. The AO has not issued any summon to the respective parties to whom the documents belonged. Even the AO has not recorded the statements of the persons who have issued the bills. In the absence of contrary details filed by the revenue, the ad hoc disallowance of expenses is not justified. Therefore, we delete the addition. Appeal of the assessee is allowed. - ITA No. 655/JP/2018 - - - Dated:- 9-2-2021 - Sandeep Gosain, Member (J) And Vikram Singh Yadav, Member (A) For the Appellant : Devang Gargieya, ITP For the Respondents : Monisha Choudhary, Addl. CIT ORDER Sandeep Gosain, Member (J) 1. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2013-14 on 13.09.2013 declaring total income of ₹ 33,13,290/-. The case of the assessee was selected for scrutiny assessment. While passing the assessment order under section 143(3), the A.O. made the addition of ₹ 9,00,000/- out of expenses claimed of ₹ 45,92,528/- to cover up the possible leakage. On appeal filed before the ld. CIT(A), the ld. CIT(A) sustained the addition of ₹ 5,00,000/- considering that the appellant failed to file any explanation or evidences which prove that development expenses are fully vouched or verifiable. The net profit rate is also decreased from 10.35% to 10.11% and the development expenses are not fully vouched. The ld. CIT(A) considering the nature of business and expenses, restrict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted by L.A.O. in assessment order However the payment made to 3 contractor is subject to TDS and assessee has properly complied in this regard so L.A.O make addition on the ground that some kacchi slips where name and complete address of payee is not mention was unjustified as L.A.O goodself admitted that T.D.S was deducted on bills by assessee. Secondly assessee produced confirmation of accounts of all three parties. There is no leakage of revenue on this account. All expenditure duly supported and non of expenditure incurred by assessee which was supported by kachhi-slip etc. (3) That during the year payment was made to Kudaliya Construction by cheque and no payment made in cash during the year. Thus it is clear that assessee d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arcation, laying of grit roads, tractor charges, water tanker charges etc. The revenue has taken the specific stand that the assessee has not submitted complete details of work done and there is a single bill for work completed in a month or more period, for which date-wise details of job done and plot-wise area, where the job done was not mentioned. It was further submitted by the revenue that the expenditure claimed are not subject to verification whereas the assessee has taken the stand that the amount of ₹ 11,62,583/- was incurred on account of internal development expenses which were paid to JDA on account of site plan charges, land cost under bsup, urban assessment and other charges levied by JDA and all these expenses were supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties at pages 21 to 23, bill of development expenses related to three parties are paced at paper book pages 24 to 34, copy of Form 27A of Four quarters of FY 2012-13 showing tax deducted at source of above mentioned three parties is placed at paper book pages 35 to 38 and copy of Form 26Q of Four quarters of FY 2012-13 is placed at paper book pages 39 to 42. From all these documents we find that the revenue has failed to pin-point specifically regarding the missing bills with regard to development expenses. In the absence of specific details or objections, no disallowance can be made out of the expenditures incurred by the assessee. The revenue has simply mentioned that some kachhi slips were maintained where name and complete address of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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